https://www.taxtmi.com/caselaws?id=187970 Modvat credit was held admissible on cement, steel and steel angles used for the foundation and support structure of machinery because those items were integrally connected with the machinery and the manufacturing process. Rule 57A was applied on the basis that duty-paid goods used in or in relation to manufacture could qualify even if not contained in the final product, while Rule 57Q governed capital goods used in the factory. Denial of credit on the ground that the goods were outside both rules was held impermissible, and credit was allowed to the assessee. en-us Fri, 28 Aug 2015 00:00:00 +0530 Thu, 05 Jan 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187970 Modvat credit was held admissible on cement, steel and steel angles used for the foundation and support structure of machinery because those items were integrally connected with the machinery and the manufacturing process. Rule 57A was applied on the basis that duty-paid goods used in or in relation to manufacture could qualify even if not contained in the final product, while Rule 57Q governed capital goods used in the factory. Denial of credit on the ground that the goods were outside both rules was held impermissible, and credit was allowed to the assessee. Case-Laws Central Excise Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187970