Case Law Details
Saraswati Sugar Mills Vs Commissioner Of Central Excise, Delhi- III (Supreme Court of India)- The question which arose before the Tribunal was that whether these items used for fabricating structures to support and install various machinery of the sugar plant are capital goods in terms of the Rule 57Q. The Tribunal while allowing the MODVAT credit found that these items, except MS sections and shapes, used for raising structure to support the various machines, parts of machinery of the plant would be covered by the explanation to Rule 57Q as a capital goods.
Anything required to make the goods a finished item can be described as component parts. Iron and Steel structures would not go into the composition of vacuum pans, crystallises etc. If an article is an element in the composition of another article made out of it, such an article may be described as a component of another article.
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Whether this above case can be referred now also or is there any changes in terms of availing Excise on Steel structure used for support of machineries.