TMI Blog2005 (6) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 classifying them under Chapter 84 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 laid down in the case of (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir users and classification, were held to be capital goods. But for the reasons details above, the goods in question cannot be held to be capital goods. 4. In the light of the discussion made above, the part of the impugned order under appeal cannot be sustained as the appellants are not entitled to avail the Modvat credit of the amount in dispute. Therefore, the same is set aside and the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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