Cenvat credit on steel items for support structures was denied under the amended input definition.

Cenvat credit was held inadmissible on MS angles, channels, bars, cable trays, coils and light fittings used to fabricate supporting structures for capital goods, because steel structures used as support do not qualify as eligible inputs or components. The amended definition of "input" in Rule 2(k) of the Cenvat Credit Rules, 2004 expressly excludes cement, angles, channels, CTD/TMT bars and similar items used for construction of factory sheds, buildings, foundations or support structures for capital goods, so credit on such items was denied.

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Issues: Whether Cenvat credit was admissible on steel items and other goods used for fabrication of supporting structure for capital goods.

Analysis: The items in question were found to be MS angles, channels, bars, support structure, cable tray, coils and light fittings used for making structures to support capital goods. The governing law, as applied by the Tribunal, was the settled principle that steel structures used as supporting structures do not constitute eligible components or inputs for credit. The amended definition of "input" in Rule 2(k) of the Cenvat Credit Rules, 2004 also specifically excludes cement, angles, channels, CTD/TMT bars and similar items used for construction of factory shed, building, foundation or structures for support of capital goods.

Conclusion: Cenvat credit on such items was not admissible and the appeal failed.

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