https://www.taxtmi.com/forum/issue?id=1442 Amendment to rule 2(k) excludes items such as angles, channels and plates used for construction, erection, foundation or support structures from the definition of Input, therefore cenvat credit on those construction-related materials is not allowable; they may alternatively be contested as Capital Goods, but that classification is likely to provoke departmental dispute. en-us Tue, 25 Aug 2009 16:55:13 +0530 Thu, 23 Jan 2025 15:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1442 Amendment to rule 2(k) excludes items such as angles, channels and plates used for construction, erection, foundation or support structures from the definition of Input, therefore cenvat credit on those construction-related materials is not allowable; they may alternatively be contested as Capital Goods, but that classification is likely to provoke departmental dispute. Discussion-Forum Central Excise Tue, 25 Aug 2009 16:55:13 +0530 https://www.taxtmi.com/forum/issue?id=1442