Cenvat credit on Civil structural steel work

[yateen vyas]

Respected Expert,

In our factory we are using services like repair & maintenance and fabrication of simple structure for capital goods operation.For every work which are related to fabrication either for capital goods or any other work we are using same terms as "Civil structural steel work".

So my question is that are we eligible to avail cenvat credit on civil structural steel work.

AI Summary

Cenvat credit on civil structural steel work allowed when supplied as finished goods, not for internal support or work-contract services.
Credit on civil structural steel work is available when the steel structures are manufactured as finished goods and cleared to others. Credit is not available where fabrication or repair is undertaken for internal use to support capital goods or factory operations, and credit on work-contract style services for supporting structural elements used within the factory is likewise not allowable.