https://www.taxtmi.com/caselaws?id=54128 Rule 57Q credit was allowed for cement used to form the civil foundation supporting plant and machinery, following the respondents' earlier final order and treating the foundation material as credit-eligible for the relevant period. Credit was also allowed for 20 mm rod material used in fabricating a new cement mill, because structural materials had already been accepted as eligible and a pending civil appeal without stay did not displace that position. Credit was denied for the Tooth Point component of a hydraulic excavator used outside the factory, as the rule then in force did not permit Modvat credit on capital goods used outside the factory. The Revenue succeeded only on that issue. en-us Thu, 02 Jun 2005 00:00:00 +0530 Mon, 18 Oct 2010 11:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54128 Rule 57Q credit was allowed for cement used to form the civil foundation supporting plant and machinery, following the respondents' earlier final order and treating the foundation material as credit-eligible for the relevant period. Credit was also allowed for 20 mm rod material used in fabricating a new cement mill, because structural materials had already been accepted as eligible and a pending civil appeal without stay did not displace that position. Credit was denied for the Tooth Point component of a hydraulic excavator used outside the factory, as the rule then in force did not permit Modvat credit on capital goods used outside the factory. The Revenue succeeded only on that issue. Case-Laws Central Excise Thu, 02 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54128