https://www.taxtmi.com/caselaws?id=50943 Gratings used as part of industrial flooring and as support structures for access to reaction and distillation kettles were treated as capital goods eligible for Modvat credit under Rule 57Q. The Tribunal considered their functional role in the manufacturing setup, noting that items forming part of the production arrangement and enabling operation of process equipment can qualify where earlier decisions have recognised similar supporting steel structures as capital goods. The Revenue's objection was rejected and credit was allowed. en-us Wed, 12 Dec 2001 00:00:00 +0530 Mon, 20 Sep 2010 16:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50943 Gratings used as part of industrial flooring and as support structures for access to reaction and distillation kettles were treated as capital goods eligible for Modvat credit under Rule 57Q. The Tribunal considered their functional role in the manufacturing setup, noting that items forming part of the production arrangement and enabling operation of process equipment can qualify where earlier decisions have recognised similar supporting steel structures as capital goods. The Revenue's objection was rejected and credit was allowed. Case-Laws Central Excise Wed, 12 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50943