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Ispat Industries Ltd., Om Tapadia, R. ... vs Commissioner Of Central Excise & ... on 8 May, 2001

In the case of Ispat Industries Ltd., Vs CCE Mumbai (2006 (195) ELT 164), it was held that structural items such as angles channels, plates, rods required to make machines function without any vibration or movement cannot be said to be used in the construction of building but linked with machinery used in the production of final products. Thus the modvat credit in respect of such structurals was allowed.
Customs, Excise and Gold Tribunal - Mumbai Cites 2 - Cited by 28 - Full Document
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