https://www.taxtmi.com/caselaws?id=31009 Cement and bitumen used as construction materials did not qualify for Modvat credit under Rule 57Q because they were not shown to have been actually used in fixing or operating plant and machinery for manufacture; mere use in the factory premises was insufficient, so credit on those items was disallowed and recovered in favour of Revenue. M.S. Angles, however, were found to be used for joining M.S. pipes in the manufacturing process, bringing them within the then prevailing understanding of capital goods for the relevant period; credit on that item was therefore upheld in favour of the assessee. en-us Tue, 12 Aug 2008 00:00:00 +0530 Mon, 13 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31009 Cement and bitumen used as construction materials did not qualify for Modvat credit under Rule 57Q because they were not shown to have been actually used in fixing or operating plant and machinery for manufacture; mere use in the factory premises was insufficient, so credit on those items was disallowed and recovered in favour of Revenue. M.S. Angles, however, were found to be used for joining M.S. pipes in the manufacturing process, bringing them within the then prevailing understanding of capital goods for the relevant period; credit on that item was therefore upheld in favour of the assessee. Case-Laws Central Excise Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31009