https://www.taxtmi.com/caselaws?id=53498 Modvat credit was held admissible on duty-paid inputs used to fabricate supporting structures for industrial equipment, including a blast furnace and material handling system. The structures were treated as capital goods because they served an operational function in the plant and were not merely civil construction. Embedding the structures to the earth was not a valid reason to deny credit. It was further noted that Rule 57Q did not require the capital goods themselves to be dutiable for credit on parts used in their fabrication, and the cited authorities supported credit on such supporting structures. en-us Mon, 06 Dec 2004 00:00:00 +0530 Wed, 22 May 2024 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53498 Modvat credit was held admissible on duty-paid inputs used to fabricate supporting structures for industrial equipment, including a blast furnace and material handling system. The structures were treated as capital goods because they served an operational function in the plant and were not merely civil construction. Embedding the structures to the earth was not a valid reason to deny credit. It was further noted that Rule 57Q did not require the capital goods themselves to be dutiable for credit on parts used in their fabrication, and the cited authorities supported credit on such supporting structures. Case-Laws Central Excise Mon, 06 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53498