https://www.taxtmi.com/forum/issue?id=107232 Whether metal channels, angles and bars used in installing a prefabricated storage structure qualify for CENVAT credit as inputs rather than being excluded as foundation or supporting-structure items; a Supreme Court ruling treating such metal sections used in fabrication as capital goods supersedes an earlier Larger Bench view denying credit, so eligibility depends on the specific factual use and must be verified against the controlling precedent. en-us Tue, 26 Aug 2014 08:44:18 +0530 Thu, 23 Jan 2025 15:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107232 Whether metal channels, angles and bars used in installing a prefabricated storage structure qualify for CENVAT credit as inputs rather than being excluded as foundation or supporting-structure items; a Supreme Court ruling treating such metal sections used in fabrication as capital goods supersedes an earlier Larger Bench view denying credit, so eligibility depends on the specific factual use and must be verified against the controlling precedent. Discussion-Forum Central Excise Tue, 26 Aug 2014 08:44:18 +0530 https://www.taxtmi.com/forum/issue?id=107232