https://www.taxtmi.com/caselaws?id=51601 Steel supports permanently embedded in the earth and used only to hold a chimney in position were treated as supporting structures and not as parts of machinery or eligible capital goods, so Modvat credit under Rule 57Q was disallowed. The exclusion was sustained because such items were regarded as building material rather than equipment used in manufacture. On penalty, the amount was considered excessive in light of the limited dispute and was reduced, giving the assessee partial relief only on consequence while leaving the credit disallowance intact. en-us Fri, 26 Jul 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51601 Steel supports permanently embedded in the earth and used only to hold a chimney in position were treated as supporting structures and not as parts of machinery or eligible capital goods, so Modvat credit under Rule 57Q was disallowed. The exclusion was sustained because such items were regarded as building material rather than equipment used in manufacture. On penalty, the amount was considered excessive in light of the limited dispute and was reduced, giving the assessee partial relief only on consequence while leaving the credit disallowance intact. Case-Laws Central Excise Fri, 26 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51601