https://www.taxtmi.com/caselaws?id=216361 Cenvat credit was admissible on steel and cement used to construct a storage tank and pollution control equipment because both fell within the definition of capital goods under the Cenvat Credit Rules, 2004. Inputs used in the manufacture or construction of capital goods used in the factory also qualified for credit. The fact that the storage tank was immovable property did not by itself exclude it from the credit scheme. The 2009 amendment barring credit on cement, angles, channels, CTD bars, TMT bars and similar items applied to factory sheds, buildings, foundations and supporting structures, not to goods used for constructing capital goods themselves. en-us Thu, 10 Mar 2011 00:00:00 +0530 Sat, 23 Aug 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216361 Cenvat credit was admissible on steel and cement used to construct a storage tank and pollution control equipment because both fell within the definition of capital goods under the Cenvat Credit Rules, 2004. Inputs used in the manufacture or construction of capital goods used in the factory also qualified for credit. The fact that the storage tank was immovable property did not by itself exclude it from the credit scheme. The 2009 amendment barring credit on cement, angles, channels, CTD bars, TMT bars and similar items applied to factory sheds, buildings, foundations and supporting structures, not to goods used for constructing capital goods themselves. Case-Laws Central Excise Thu, 10 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216361