https://www.taxtmi.com/forum/issue?id=108894 Whether plywood used for pattern mounting qualifies for Cenvat credit as input or capital goods. Structural components used solely to create foundations or support structures for machinery are excluded from input, whereas components that are essential parts of machinery or equipment are eligible; the classification is a question of fact to be examined case by case, with guidance in CBE&C circular No. 964/07/2012-CX. en-us Thu, 16 Jul 2015 16:35:40 +0530 Thu, 23 Jan 2025 15:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108894 Whether plywood used for pattern mounting qualifies for Cenvat credit as input or capital goods. Structural components used solely to create foundations or support structures for machinery are excluded from input, whereas components that are essential parts of machinery or equipment are eligible; the classification is a question of fact to be examined case by case, with guidance in CBE&C circular No. 964/07/2012-CX. Discussion-Forum Central Excise Thu, 16 Jul 2015 16:35:40 +0530 https://www.taxtmi.com/forum/issue?id=108894