https://www.taxtmi.com/caselaws?id=54653 Modvat credit under Rule 57Q was held admissible for angles, channels, plates, rods and similar structural items used in installing and erecting machinery in a plant. The controlling distinction was whether the goods served as mere civil construction material or formed part of the machinery support system essential to effective functioning. On the facts, the items were said to make the machinery vibration-free and support its operation, and that factual claim was not rebutted. Credit was therefore allowed because the structures were closely linked with the machinery rather than used only for building construction. en-us Wed, 21 Sep 2005 00:00:00 +0530 Fri, 19 Apr 2024 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54653 Modvat credit under Rule 57Q was held admissible for angles, channels, plates, rods and similar structural items used in installing and erecting machinery in a plant. The controlling distinction was whether the goods served as mere civil construction material or formed part of the machinery support system essential to effective functioning. On the facts, the items were said to make the machinery vibration-free and support its operation, and that factual claim was not rebutted. Credit was therefore allowed because the structures were closely linked with the machinery rather than used only for building construction. Case-Laws Central Excise Wed, 21 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54653