https://www.taxtmi.com/forum/issue?id=3139 Cenvat credit on MS plate depends on whether the plates were used as inputs to fabricate capital goods within the factory (qualifying for credit) or were employed for construction, foundation or supporting structures (excluded from input). Amendments to the Explanation to the input definition and later notifications reduced admissibility for items like plates and angles; some rulings applied those amendments retrospectively. Challenges to show eligibility should focus on the actual purpose of use during the relevant period. en-us Sun, 03 Jul 2011 16:38:31 +0530 Thu, 23 Jan 2025 15:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3139 Cenvat credit on MS plate depends on whether the plates were used as inputs to fabricate capital goods within the factory (qualifying for credit) or were employed for construction, foundation or supporting structures (excluded from input). Amendments to the Explanation to the input definition and later notifications reduced admissibility for items like plates and angles; some rulings applied those amendments retrospectively. Challenges to show eligibility should focus on the actual purpose of use during the relevant period. Discussion-Forum Central Excise Sun, 03 Jul 2011 16:38:31 +0530 https://www.taxtmi.com/forum/issue?id=3139