https://www.taxtmi.com/caselaws?id=51357 Modvat credit was examined in relation to structural material used as a foundation for machinery, a welding generator supported by an invoice from a dealer whose registration was not established, and nuts and bolts alleged to have been used with machinery. Structural material used for the machinery foundation was treated as building material, not capital goods, so credit was not admissible. Credit on the welding generator also failed because an unregistered dealer's invoice was not a valid duty-paying document. Credit on nuts and bolts was rejected for want of proof linking them to identified plant and machinery. All three credit claims were disallowed. en-us Tue, 15 Jan 2002 00:00:00 +0530 Fri, 24 Sep 2010 12:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51357 Modvat credit was examined in relation to structural material used as a foundation for machinery, a welding generator supported by an invoice from a dealer whose registration was not established, and nuts and bolts alleged to have been used with machinery. Structural material used for the machinery foundation was treated as building material, not capital goods, so credit was not admissible. Credit on the welding generator also failed because an unregistered dealer's invoice was not a valid duty-paying document. Credit on nuts and bolts was rejected for want of proof linking them to identified plant and machinery. All three credit claims were disallowed. Case-Laws Central Excise Tue, 15 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51357