https://www.taxtmi.com/caselaws?id=235336 MS angles, plates and rounds used to fabricate structural support for plant and machinery were treated as integral to the machinery used in manufacture. Rule 2(a) of the CENVAT Credit Rules, 2004 was read pari materia with the earlier Rule 57Q, and the Supreme Court principle on fabrication of a chimney for a DG set was applied. On that basis, steel items used for an integral supporting structure qualified as components, spares or accessories of capital goods and were eligible for CENVAT credit. The contrary view in Vandana Global Ltd. was noted as no longer good law after the later Supreme Court ruling. en-us Fri, 23 Sep 2011 00:00:00 +0530 Wed, 20 Aug 2025 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235336 MS angles, plates and rounds used to fabricate structural support for plant and machinery were treated as integral to the machinery used in manufacture. Rule 2(a) of the CENVAT Credit Rules, 2004 was read pari materia with the earlier Rule 57Q, and the Supreme Court principle on fabrication of a chimney for a DG set was applied. On that basis, steel items used for an integral supporting structure qualified as components, spares or accessories of capital goods and were eligible for CENVAT credit. The contrary view in Vandana Global Ltd. was noted as no longer good law after the later Supreme Court ruling. Case-Laws Central Excise Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235336