https://www.taxtmi.com/caselaws?id=75357 Cenvat credit on cement used in the foundation and supporting structures of plant and machinery was examined in light of conflicting Tribunal views on whether such cement could qualify as capital goods, input, component, or accessory under the Cenvat Credit Rules. Because the authorities were divergent and the issue required authoritative resolution, the matter was referred to a Larger Bench for determination rather than finally decided on merits. en-us Wed, 31 Dec 2008 00:00:00 +0530 Fri, 09 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75357 Cenvat credit on cement used in the foundation and supporting structures of plant and machinery was examined in light of conflicting Tribunal views on whether such cement could qualify as capital goods, input, component, or accessory under the Cenvat Credit Rules. Because the authorities were divergent and the issue required authoritative resolution, the matter was referred to a Larger Bench for determination rather than finally decided on merits. Case-Laws Central Excise Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75357