https://www.taxtmi.com/caselaws?id=51867 Structural beams used to construct a platform for installing machinery were held not to qualify as capital goods for Modvat credit under Rule 57Q. The determining factor was that the beams were used in a civil construction: the platform facilitated installation of machinery, but it was not itself part of the machinery or a component of a conveying system. Decisions allowing credit on items forming part of machinery were distinguished on that basis. Credit on the beams was therefore disallowed. 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 Structural beams used to construct a platform for installing machinery were held not to qualify as capital goods for Modvat credit under Rule 57Q. The determining factor was that the beams were used in a civil construction: the platform facilitated installation of machinery, but it was not itself part of the machinery or a component of a conveying system. Decisions allowing credit on items forming part of machinery were distinguished on that basis. Credit on the beams was therefore disallowed. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51867