https://www.taxtmi.com/caselaws?id=52298 Modvat credit was treated as admissible on M.S. structures used for installation of factory plant, because the structures were used for plant installation for manufacture and not for civil construction; steel structures, plates, angles and channels were recognised as eligible capital goods under Rule 57Q. Credit was also not denied merely because it was taken on the original invoice when the duplicate copy was missing, since the goods were duty paid, received and used in or in relation to manufacture, and the credit was claimed before the amendment of Rule 57T on 23 July 1996, when original invoices were permissible. The objection was held to be technical and insufficient to refuse credit. en-us Wed, 05 Feb 2003 00:00:00 +0530 Tue, 05 Oct 2010 10:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52298 Modvat credit was treated as admissible on M.S. structures used for installation of factory plant, because the structures were used for plant installation for manufacture and not for civil construction; steel structures, plates, angles and channels were recognised as eligible capital goods under Rule 57Q. Credit was also not denied merely because it was taken on the original invoice when the duplicate copy was missing, since the goods were duty paid, received and used in or in relation to manufacture, and the credit was claimed before the amendment of Rule 57T on 23 July 1996, when original invoices were permissible. The objection was held to be technical and insufficient to refuse credit. Case-Laws Central Excise Wed, 05 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52298