2005 (6) TMI 176

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....in-appeal allowing Modvat credit of Rs. 9,34,066/- to the respondents on the items, plates, section, column, staging material etc. as detailed therein by holding the same to be capital goods in terms of Rule 57-Q of the Rules. 2. The learned counsel has contended that all the goods in question had been supplied to the respondents by various suppliers under the cover of duty paid invoices by class....

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....y to their show cause notice, it is quite evident that these had been used either to complete the platform for checking, running of the machines by the mechanics or for supporting the equipments. The goods in question had been thus used by them only for raising civil structures, and as such, the same can be termed as 'capital goods' used in terms of Rule 57-Q of the Rules. 3. The ratio of the law....