https://www.taxtmi.com/caselaws?id=30227 Steel plates used to fabricate or modify plant and machinery may qualify as eligible capital goods components when they form part of machinery used in the factory, so credit on such plates is admissible. By contrast, MODVAT credit cannot be taken on a triplicate bill of entry where the duplicate copy generated in the EDI system is the statutorily recognised duty-paying document, so credit on that basis is not allowable. The material therefore supports partial relief only, with credit allowed for the steel plates and denied for the invalid document. en-us Wed, 13 Feb 2008 00:00:00 +0530 Mon, 18 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30227 Steel plates used to fabricate or modify plant and machinery may qualify as eligible capital goods components when they form part of machinery used in the factory, so credit on such plates is admissible. By contrast, MODVAT credit cannot be taken on a triplicate bill of entry where the duplicate copy generated in the EDI system is the statutorily recognised duty-paying document, so credit on that basis is not allowable. The material therefore supports partial relief only, with credit allowed for the steel plates and denied for the invalid document. Case-Laws Central Excise Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30227