https://www.taxtmi.com/caselaws?id=53945 Modvat credit was admissible on head beams for elevators and structural support for the conveyor system because they were integral structural components and accessories of plant and machinery used in manufacture. Credit was also admissible on parts of the stacker reclaimer, as the equipment functioned as material handling machinery essential to the manufacturing process. By contrast, credit was not admissible on parts of pollution control equipment received before that equipment was specifically included in the capital goods definition, and it was likewise denied on a cone of the coal mill that fell under an excluded heading during the relevant period. The controlling principle was that eligibility depends on the capital goods definition in force when the goods were received. en-us Fri, 18 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 10:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53945 Modvat credit was admissible on head beams for elevators and structural support for the conveyor system because they were integral structural components and accessories of plant and machinery used in manufacture. Credit was also admissible on parts of the stacker reclaimer, as the equipment functioned as material handling machinery essential to the manufacturing process. By contrast, credit was not admissible on parts of pollution control equipment received before that equipment was specifically included in the capital goods definition, and it was likewise denied on a cone of the coal mill that fell under an excluded heading during the relevant period. The controlling principle was that eligibility depends on the capital goods definition in force when the goods were received. Case-Laws Central Excise Fri, 18 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53945