Cenvat credit on structural support materials was held inadmissible for fabrication-related use under the credit rules.

Cenvat credit on M.S. plates, M.S. angles, M.S. channels, steel sheets, aluminium sheets, bars and rods used for fabrication of tanks, boiler-house lines, mill modifications and cane-carrier side plates as structural supports to machinery was examined under Rule 2A of the Cenvat Credit Rules, 2004. The court treated the issue as covered by earlier authority and applied the credit eligibility definition for goods used in fabrication of structural supports to machinery. Credit was held inadmissible on the disputed items, in favour of the Revenue and against the assessee.

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Issues: Whether Cenvat credit was admissible on M.S. plates, M.S. angles, M.S. channels, steel sheets, aluminium sheets, bars and rods used in fabrication of tanks, pipe lines for boiler house, modifications in the mills and cane carrier side plates as structural supports to machinery.

Analysis: The question raised in the appeal was treated as covered by the earlier decision relied upon by the parties. The claim for credit was examined in the context of the definition under Rule 2A of the Cenvat Credit Rules, 2004 governing eligibility for credit on goods used for fabrication of structural supports to machinery.

Conclusion: The question was answered in favour of the Revenue and against the assessee; Cenvat credit was held inadmissible on the disputed items.

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