https://www.taxtmi.com/forum/issue?id=106968 CENVAT credit is addressed for refractory cement, bricks and blocks used in boilers and chimneys. Commentators argue these refractories qualify as capital goods under the CENVAT Credit Rules, 2004, and are functionally distinct from ordinary construction cement. Because refractory items are classified and used as plant components rather than in civil construction, the commentary concludes that input tax credit is available when they are properly classifiable as capital goods. en-us Mon, 30 Jun 2014 10:50:22 +0530 Thu, 23 Jan 2025 15:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106968 CENVAT credit is addressed for refractory cement, bricks and blocks used in boilers and chimneys. Commentators argue these refractories qualify as capital goods under the CENVAT Credit Rules, 2004, and are functionally distinct from ordinary construction cement. Because refractory items are classified and used as plant components rather than in civil construction, the commentary concludes that input tax credit is available when they are properly classifiable as capital goods. Discussion-Forum Central Excise Mon, 30 Jun 2014 10:50:22 +0530 https://www.taxtmi.com/forum/issue?id=106968