https://www.taxtmi.com/caselaws?id=53587 Structures fixed as supports for a conveyor system, and manufactured to its design and specifications, were treated as part of the conveyor system itself. Because they were shown to be integral and necessary for effective operation, and not materials used for civil construction or a shed, they qualified as capital goods eligible for Modvat credit under Rule 57Q. Authorities allowing credit on supporting structurals forming part of plant and machinery were followed, while cases involving civil construction materials were distinguished on facts. en-us Thu, 04 Nov 2004 00:00:00 +0530 Mon, 24 Jun 2024 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53587 Structures fixed as supports for a conveyor system, and manufactured to its design and specifications, were treated as part of the conveyor system itself. Because they were shown to be integral and necessary for effective operation, and not materials used for civil construction or a shed, they qualified as capital goods eligible for Modvat credit under Rule 57Q. Authorities allowing credit on supporting structurals forming part of plant and machinery were followed, while cases involving civil construction materials were distinguished on facts. Case-Laws Central Excise Thu, 04 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53587