https://www.taxtmi.com/caselaws?id=51725 The Appellate Tribunal CEGAT, New Delhi, upheld the denial of Modvat credit on structural steel items for machinery erection, amounting to Rs. 4,24,601/-. The tribunal considered the items as akin to building materials, not eligible for Modvat credit as capital goods, despite the appellants' argument that they were essential for machinery installation. The appeal against the Commissioner (Appeals) decision was dismissed based on the consistent view that such structural materials are ineligible for Modvat credit, emphasizing the importance of decisions from Double Member Benches in determining the nature of materials for machinery mounting and installation. en-us Fri, 02 Aug 2002 00:00:00 +0530 Mon, 27 Sep 2010 18:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51725 The Appellate Tribunal CEGAT, New Delhi, upheld the denial of Modvat credit on structural steel items for machinery erection, amounting to Rs. 4,24,601/-. The tribunal considered the items as akin to building materials, not eligible for Modvat credit as capital goods, despite the appellants' argument that they were essential for machinery installation. The appeal against the Commissioner (Appeals) decision was dismissed based on the consistent view that such structural materials are ineligible for Modvat credit, emphasizing the importance of decisions from Double Member Benches in determining the nature of materials for machinery mounting and installation. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51725