https://www.taxtmi.com/caselaws?id=51725 Structural steel items used for mounting and installing machinery were treated as erection materials rather than components or accessories of the machinery, so they did not qualify as capital goods for Modvat credit under Rule 57Q. The Tribunal relied on a consistent line of authority that materials used to erect or fabricate machinery are in the nature of building material, not capital goods. On that basis, the claim for Modvat credit was rejected. 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 Structural steel items used for mounting and installing machinery were treated as erection materials rather than components or accessories of the machinery, so they did not qualify as capital goods for Modvat credit under Rule 57Q. The Tribunal relied on a consistent line of authority that materials used to erect or fabricate machinery are in the nature of building material, not capital goods. On that basis, the claim for Modvat credit was rejected. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51725