https://www.taxtmi.com/caselaws?id=192203 Structural items such as plates, angles, channels and beams used to fabricate, fit or stabilise production machinery can qualify for Modvat/Cenvat credit when they are integrally connected with manufacture and are necessary to keep the machinery functioning properly without vibration or movement. The settled principle applied is that such items may be treated as capital goods for credit purposes where the statutory test is satisfied. On that basis, credit was available on the impugned items. en-us Wed, 06 Oct 2010 00:00:00 +0530 Mon, 17 Jul 2017 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192203 Structural items such as plates, angles, channels and beams used to fabricate, fit or stabilise production machinery can qualify for Modvat/Cenvat credit when they are integrally connected with manufacture and are necessary to keep the machinery functioning properly without vibration or movement. The settled principle applied is that such items may be treated as capital goods for credit purposes where the statutory test is satisfied. On that basis, credit was available on the impugned items. Case-Laws Central Excise Wed, 06 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192203