https://www.taxtmi.com/caselaws?id=155396 Steel joists used only as supporting structures for the movement of EOT cranes were held not eligible for Cenvat credit, because goods forming part of a foundation or support do not qualify as inputs or as components, spares or accessories of machinery under the applied Larger Bench view in Vandana Global Ltd. The contrary authorities were distinguished on their statutory setting and facts, and the appellate allowance of credit was set aside. Penalty was not restored, since the credit controversy had given rise to differing Tribunal and High Court interpretations and was not free from doubt. The appeal thus succeeded only on the credit issue. en-us Mon, 28 Jun 2010 00:00:00 +0530 Wed, 04 Sep 2013 11:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155396 Steel joists used only as supporting structures for the movement of EOT cranes were held not eligible for Cenvat credit, because goods forming part of a foundation or support do not qualify as inputs or as components, spares or accessories of machinery under the applied Larger Bench view in Vandana Global Ltd. The contrary authorities were distinguished on their statutory setting and facts, and the appellate allowance of credit was set aside. Penalty was not restored, since the credit controversy had given rise to differing Tribunal and High Court interpretations and was not free from doubt. The appeal thus succeeded only on the credit issue. Case-Laws Central Excise Mon, 28 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155396