https://www.taxtmi.com/caselaws?id=202090 MS channels, angles, beams, plates and bars used to fabricate foundations, supporting structures and enclosures for plant and machinery were treated as items used for embedded structural work, not as capital goods or inputs used in or in relation to manufacture. The stated principle is that goods used for laying foundations or constructing supporting structures embedded in the earth do not qualify for Cenvat credit for the relevant period. On that basis, the credit was held inadmissible and the order allowing it unsustainable; the Revenue's appeal succeeded and denial of credit was restored. en-us Tue, 20 Jul 2010 00:00:00 +0530 Wed, 23 Feb 2011 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202090 MS channels, angles, beams, plates and bars used to fabricate foundations, supporting structures and enclosures for plant and machinery were treated as items used for embedded structural work, not as capital goods or inputs used in or in relation to manufacture. The stated principle is that goods used for laying foundations or constructing supporting structures embedded in the earth do not qualify for Cenvat credit for the relevant period. On that basis, the credit was held inadmissible and the order allowing it unsustainable; the Revenue's appeal succeeded and denial of credit was restored. Case-Laws Central Excise Tue, 20 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202090