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Issues: Whether cenvat credit was admissible on structures and angles used for laying the foundation of capital goods as inputs or accessories to capital goods under the Cenvat Credit Rules, 2004.
Analysis: The items were used for fabrication of capital goods and were treated as accessories to the capital goods. On that basis, they were held to qualify as inputs for the purposes of credit under Rule 2(a) of the Cenvat Credit Rules, 2004.
Conclusion: Cenvat credit was admissible, and the denial of credit was unsustainable.
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