https://www.taxtmi.com/caselaws?id=208931 Cenvat credit on aluminium bars used as conductors for transmitting electricity to machinery was treated as admissible because they formed an essential part of the capital goods. Credit on CRSS coils, shapes and sections, channels, angles, plates and SS plates depended on their actual use: if used as foundation material or for fabrication of supporting structures fixed to the earth, credit was not admissible, but if used as inputs in manufacture of capital goods under the Cenvat Credit Rules, 2004, credit could be allowed. As the impugned order had not properly examined their use, the matter required fresh factual determination. en-us Tue, 03 May 2011 00:00:00 +0530 Sat, 01 Sep 2012 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208931 Cenvat credit on aluminium bars used as conductors for transmitting electricity to machinery was treated as admissible because they formed an essential part of the capital goods. Credit on CRSS coils, shapes and sections, channels, angles, plates and SS plates depended on their actual use: if used as foundation material or for fabrication of supporting structures fixed to the earth, credit was not admissible, but if used as inputs in manufacture of capital goods under the Cenvat Credit Rules, 2004, credit could be allowed. As the impugned order had not properly examined their use, the matter required fresh factual determination. Case-Laws Central Excise Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208931