https://www.taxtmi.com/caselaws?id=267227 Steel items used to fabricate and install components and accessories of capital goods in a sugar factory were treated as eligible Cenvat credit inputs where they formed part of machinery such as cane carriers, juice clarifiers, evaporators, pan stations, molasses tanks and boiler-related structures used in manufacture. The Revenue's reliance on cases involving embedded supporting structures and immovable assets was distinguished on facts, and circulars treating structural components used as part of boiler systems as boiler parts supported the claim. The items were therefore not characterised as mere civil or immovable structures, and credit was allowed without reversal. en-us Thu, 09 Jul 2015 00:00:00 +0530 Fri, 23 Oct 2015 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267227 Steel items used to fabricate and install components and accessories of capital goods in a sugar factory were treated as eligible Cenvat credit inputs where they formed part of machinery such as cane carriers, juice clarifiers, evaporators, pan stations, molasses tanks and boiler-related structures used in manufacture. The Revenue's reliance on cases involving embedded supporting structures and immovable assets was distinguished on facts, and circulars treating structural components used as part of boiler systems as boiler parts supported the claim. The items were therefore not characterised as mere civil or immovable structures, and credit was allowed without reversal. Case-Laws Central Excise Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267227