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    <title>Cenvat Credit of Roofing Sheets</title>
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    <description>Cenvat credit is not admissible for roofing sheets used as the roof of the plant building or for HR sections used solely as support structures for capital goods; however, HR sections that are used in the fabrication or manufacture of capital goods and directly incorporated into machinery qualify as inputs and Cenvat credit is admissible under the applicable Cenvat credit eligibility rules.</description>
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      <description>Cenvat credit is not admissible for roofing sheets used as the roof of the plant building or for HR sections used solely as support structures for capital goods; however, HR sections that are used in the fabrication or manufacture of capital goods and directly incorporated into machinery qualify as inputs and Cenvat credit is admissible under the applicable Cenvat credit eligibility rules.</description>
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