https://www.taxtmi.com/caselaws?id=122685 Cenvat credit was found admissible on beams, angles, channels and similar goods used to fabricate structures for movement of EOT cranes and for other factory purposes, because the goods had a direct nexus with manufacturing activity within the factory premises. The roofing or shade function was treated as incidental, and in the absence of contrary evidence the appellate finding on user and eligibility was sustained. Credit was therefore allowed as inputs, not as capital goods. en-us Tue, 24 Jul 2007 00:00:00 +0530 Thu, 16 Aug 2012 15:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122685 Cenvat credit was found admissible on beams, angles, channels and similar goods used to fabricate structures for movement of EOT cranes and for other factory purposes, because the goods had a direct nexus with manufacturing activity within the factory premises. The roofing or shade function was treated as incidental, and in the absence of contrary evidence the appellate finding on user and eligibility was sustained. Credit was therefore allowed as inputs, not as capital goods. Case-Laws Central Excise Tue, 24 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122685