https://www.taxtmi.com/caselaws?id=51754 Under Rule 57Q, iron and steel items used as replacement parts and structural support for a rotary kiln and furnace were treated as capital goods eligible for Modvat credit because they functioned as parts or accessories integral to plant operation. GC sheets used only in the roof of the furnace building were not eligible, as they formed part of the building structure rather than the plant or machinery itself. An 11 KV transformer installed in the factory after 16-3-1995 was also held eligible, because Notification No. 11/95-C.E. (N.T.) did not exclude transformers from the wider coverage of plant, machinery and their parts. en-us Thu, 24 Oct 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51754 Under Rule 57Q, iron and steel items used as replacement parts and structural support for a rotary kiln and furnace were treated as capital goods eligible for Modvat credit because they functioned as parts or accessories integral to plant operation. GC sheets used only in the roof of the furnace building were not eligible, as they formed part of the building structure rather than the plant or machinery itself. An 11 KV transformer installed in the factory after 16-3-1995 was also held eligible, because Notification No. 11/95-C.E. (N.T.) did not exclude transformers from the wider coverage of plant, machinery and their parts. Case-Laws Central Excise Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51754