https://www.taxtmi.com/caselaws?id=173791 The High Court of Chhattisgarh held that the amendment to Explanation 2 to Rule 2(k) of the CENVAT Credit Rules, 2004 is retrospective. It was also determined that support structures of production machineries can be classified as 'capital goods' for CENVAT Credit but not as 'input' for the same purpose. en-us Mon, 26 Sep 2011 00:00:00 +0530 Wed, 29 Mar 2017 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173791 The High Court of Chhattisgarh held that the amendment to Explanation 2 to Rule 2(k) of the CENVAT Credit Rules, 2004 is retrospective. It was also determined that support structures of production machineries can be classified as 'capital goods' for CENVAT Credit but not as 'input' for the same purpose. Case-Laws Central Excise Mon, 26 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173791