https://www.taxtmi.com/caselaws?id=354894 Heavy fabricated columns and bracings used to support a boiler in a power plant were treated as capital goods under Rule 57Q because their function was integral to the effective use of the machinery and they were not mere civil construction. The court applied a functional test, holding that structural items serving as parts, accessories, or necessary supporting elements of essential plant machinery can qualify for Modvat credit. On that basis, denial of credit on the disputed items was unsustainable, and the assessee was held entitled to the credit. en-us Wed, 12 Jul 2017 00:00:00 +0530 Wed, 07 Feb 2018 08:05:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354894 Heavy fabricated columns and bracings used to support a boiler in a power plant were treated as capital goods under Rule 57Q because their function was integral to the effective use of the machinery and they were not mere civil construction. The court applied a functional test, holding that structural items serving as parts, accessories, or necessary supporting elements of essential plant machinery can qualify for Modvat credit. On that basis, denial of credit on the disputed items was unsustainable, and the assessee was held entitled to the credit. Case-Laws Central Excise Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354894