https://www.taxtmi.com/caselaws?id=50273 Modvat credit under Rule 57Q was admissible on structural items used to fabricate plant supports and related installations because such goods, when used as components or accessories of plant and machinery, fall within the scope of capital goods. Credit could not be claimed for materials used merely as construction material forming permanent plant structures. Applying the assessee's earlier case, the Tribunal allowed credit on the disputed items generally, but excluded M.S. sections and M.S. shapes. The assessee obtained partial relief accordingly. en-us Wed, 16 Feb 2000 00:00:00 +0530 Fri, 20 Aug 2010 17:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50273 Modvat credit under Rule 57Q was admissible on structural items used to fabricate plant supports and related installations because such goods, when used as components or accessories of plant and machinery, fall within the scope of capital goods. Credit could not be claimed for materials used merely as construction material forming permanent plant structures. Applying the assessee's earlier case, the Tribunal allowed credit on the disputed items generally, but excluded M.S. sections and M.S. shapes. The assessee obtained partial relief accordingly. Case-Laws Central Excise Wed, 16 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50273