https://www.taxtmi.com/caselaws?id=237028 Steel items used to fabricate RCC pillars, beams and other supporting structures for machinery were found, on a prima facie basis, not to qualify as components, parts or accessories of capital goods for CENVAT credit. The Tribunal treated the admitted use of the items in structural supports as inconsistent with a credit claim and considered the larger bench ruling in Vandana Global and the Supreme Court ruling in Saraswathi Sugar Mills as prima facie applicable. On waiver of pre-deposit, disclosure in returns, conflicting precedent during the relevant period, and the later clarification supported a prima facie limitation plea, so only partial relief was granted and the assessee was directed to pre-deposit Rs. 50 lakhs. en-us Wed, 06 Mar 2013 00:00:00 +0530 Mon, 16 Sep 2013 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237028 Steel items used to fabricate RCC pillars, beams and other supporting structures for machinery were found, on a prima facie basis, not to qualify as components, parts or accessories of capital goods for CENVAT credit. The Tribunal treated the admitted use of the items in structural supports as inconsistent with a credit claim and considered the larger bench ruling in Vandana Global and the Supreme Court ruling in Saraswathi Sugar Mills as prima facie applicable. On waiver of pre-deposit, disclosure in returns, conflicting precedent during the relevant period, and the later clarification supported a prima facie limitation plea, so only partial relief was granted and the assessee was directed to pre-deposit Rs. 50 lakhs. Case-Laws Central Excise Wed, 06 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237028