https://www.taxtmi.com/caselaws?id=211923 Structural materials used to recondition plant and machinery qualify for CENVAT credit where they are used in goods that function as capital goods in the factory, and credit is admissible on that basis. Structural materials used to fabricate capital goods for use in the factory also qualify under the Second Explanation to Rule 2(k) of the CENVAT Credit Rules, 2004, even if fabrication is done at site, so credit is admissible. By contrast, materials used only to fabricate supporting structures for erection of capital goods do not form part of capital goods or their components and therefore do not qualify as inputs, so credit is inadmissible on that item. en-us Fri, 02 Mar 2012 00:00:00 +0530 Tue, 10 Apr 2012 20:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211923 Structural materials used to recondition plant and machinery qualify for CENVAT credit where they are used in goods that function as capital goods in the factory, and credit is admissible on that basis. Structural materials used to fabricate capital goods for use in the factory also qualify under the Second Explanation to Rule 2(k) of the CENVAT Credit Rules, 2004, even if fabrication is done at site, so credit is admissible. By contrast, materials used only to fabricate supporting structures for erection of capital goods do not form part of capital goods or their components and therefore do not qualify as inputs, so credit is inadmissible on that item. Case-Laws Central Excise Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211923