https://www.taxtmi.com/caselaws?id=76147 CESTAT held the 7.9.2009 amendment clarified the scope of "input" and was not retrospective, so it cannot be read to permit CENVAT credit for periods before the amendment. Rule-making powers under Section 37(1) cannot be used to grant credit beyond Section 37(2)(xvia). Capital goods must be excisable; items like cement and structural steel used for foundations or building supports are not inputs or capital goods for credit purposes and credit for those items is disallowed for the impugned period. One appeal alleging steel parts were fabricated machinery components was remitted to the jurisdictional Bench for factual determination; earlier Division Bench view rejected. en-us Fri, 30 Apr 2010 00:00:00 +0530 Fri, 29 Aug 2025 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76147 CESTAT held the 7.9.2009 amendment clarified the scope of "input" and was not retrospective, so it cannot be read to permit CENVAT credit for periods before the amendment. Rule-making powers under Section 37(1) cannot be used to grant credit beyond Section 37(2)(xvia). Capital goods must be excisable; items like cement and structural steel used for foundations or building supports are not inputs or capital goods for credit purposes and credit for those items is disallowed for the impugned period. One appeal alleging steel parts were fabricated machinery components was remitted to the jurisdictional Bench for factual determination; earlier Division Bench view rejected. Case-Laws Central Excise Fri, 30 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76147