https://www.taxtmi.com/caselaws?id=51867 The Commissioner (Appeals) decision allowing Modvat credit on structural beams used in civil construction for machinery installation was reversed. The beams were considered ineligible for credit as they were part of a civil structure, not integral to the machinery for final product manufacturing. The judgment highlighted the distinction and overturned the decision, reinstating the original order disallowing the credit. The appeal of the Revenue was allowed, setting aside the Commissioner (Appeals) decision. en-us Tue, 11 Mar 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51867 The Commissioner (Appeals) decision allowing Modvat credit on structural beams used in civil construction for machinery installation was reversed. The beams were considered ineligible for credit as they were part of a civil structure, not integral to the machinery for final product manufacturing. The judgment highlighted the distinction and overturned the decision, reinstating the original order disallowing the credit. The appeal of the Revenue was allowed, setting aside the Commissioner (Appeals) decision. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51867