https://www.taxtmi.com/caselaws?id=244856 CENVAT credit was admissible on structures and related components supplied as part of a sugar plant under Rule 57AA. The Tribunal found that the items were not merely supporting structures erected in the factory so as to become immovable property, and distinguished cases involving steel used only to fabricate embedded structures. It also noted that several disputed items were plant and machinery components rather than supporting structures. Credit therefore could not be denied on the ground that the goods were ineligible supporting structures, and the denial was unjustified. en-us Thu, 02 Jan 2014 00:00:00 +0530 Sat, 15 Nov 2014 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244856 CENVAT credit was admissible on structures and related components supplied as part of a sugar plant under Rule 57AA. The Tribunal found that the items were not merely supporting structures erected in the factory so as to become immovable property, and distinguished cases involving steel used only to fabricate embedded structures. It also noted that several disputed items were plant and machinery components rather than supporting structures. Credit therefore could not be denied on the ground that the goods were ineligible supporting structures, and the denial was unjustified. Case-Laws Central Excise Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244856