https://www.taxtmi.com/caselaws?id=849 M.S. angles, M.S. channels, chequered plates, H.R. plates and H.R. chequered coil used to erect factory sheds within the factory premises were treated as capital goods for Cenvat credit under Rule 2(b) of the Cenvat Credit Rules, 2002. The goods were regarded as used in or in relation to manufacture, and as integrated immovable components of the factory structure. On that basis, earlier tribunal authority supporting credit on similar goods was followed and the revenue challenge failed. en-us Wed, 12 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=849 M.S. angles, M.S. channels, chequered plates, H.R. plates and H.R. chequered coil used to erect factory sheds within the factory premises were treated as capital goods for Cenvat credit under Rule 2(b) of the Cenvat Credit Rules, 2002. The goods were regarded as used in or in relation to manufacture, and as integrated immovable components of the factory structure. On that basis, earlier tribunal authority supporting credit on similar goods was followed and the revenue challenge failed. Case-Laws Central Excise Wed, 12 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=849