https://www.taxtmi.com/caselaws?id=54464 Entitlement to Modvat credit under Rule 57-Q turned on the actual use of the goods in the factory, not the tariff classification shown in the supplier's invoice. Plates, sections, columns, staging material and similar items used to raise civil structures, including platforms and supporting arrangements for machinery and equipment, were treated as civil construction inputs and therefore did not qualify as capital goods. Decisions cited for the assessee were distinguished on their facts because they involved different uses and, in some instances, technological structures rather than civil construction. The disallowance of Modvat credit was upheld and the assessee's claim failed. en-us Fri, 10 Jun 2005 00:00:00 +0530 Wed, 20 Oct 2010 11:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54464 Entitlement to Modvat credit under Rule 57-Q turned on the actual use of the goods in the factory, not the tariff classification shown in the supplier's invoice. Plates, sections, columns, staging material and similar items used to raise civil structures, including platforms and supporting arrangements for machinery and equipment, were treated as civil construction inputs and therefore did not qualify as capital goods. Decisions cited for the assessee were distinguished on their facts because they involved different uses and, in some instances, technological structures rather than civil construction. The disallowance of Modvat credit was upheld and the assessee's claim failed. Case-Laws Central Excise Fri, 10 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54464