https://www.taxtmi.com/caselaws?id=50990 Materials such as angles, plates and joists used in constructing a factory building do not qualify as capital goods for Modvat credit under Rule 57Q because building materials are not machines, machinery, plant or equipment. Credit on those items was therefore not admissible. By contrast, eligibility of items stated to have been used in the kiln depended on their actual functional use and whether the kiln formed part of the plant. Because the factual position had not been clearly established, that aspect required fresh examination and decision on remand. en-us Tue, 11 Dec 2001 00:00:00 +0530 Tue, 21 Sep 2010 11:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50990 Materials such as angles, plates and joists used in constructing a factory building do not qualify as capital goods for Modvat credit under Rule 57Q because building materials are not machines, machinery, plant or equipment. Credit on those items was therefore not admissible. By contrast, eligibility of items stated to have been used in the kiln depended on their actual functional use and whether the kiln formed part of the plant. Because the factual position had not been clearly established, that aspect required fresh examination and decision on remand. Case-Laws Central Excise Tue, 11 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50990