https://www.taxtmi.com/caselaws?id=205215 Steel plates, channels, angles and similar structural items used in fabrication, fitting, ducting, casing or support of machinery for clinker manufacture may qualify as capital goods for Cenvat credit where they have a direct functional nexus with the production machinery. Items are not excluded merely because they are structural in nature if they help the machinery function effectively in the manufacturing process. On that basis, such goods used in connection with the kiln system were treated as eligible for credit. en-us Wed, 06 Oct 2010 00:00:00 +0530 Thu, 20 Nov 2025 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205215 Steel plates, channels, angles and similar structural items used in fabrication, fitting, ducting, casing or support of machinery for clinker manufacture may qualify as capital goods for Cenvat credit where they have a direct functional nexus with the production machinery. Items are not excluded merely because they are structural in nature if they help the machinery function effectively in the manufacturing process. On that basis, such goods used in connection with the kiln system were treated as eligible for credit. Case-Laws Central Excise Wed, 06 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205215