https://www.taxtmi.com/caselaws?id=267902 Cenvat credit was treated as admissible on OPC cement, MS plates, beams, angles, channels, sheets, flats, TMT rods and TOR rods used to fabricate and erect structurals supporting a dry process cement manufacturing plant. The controlling principle was the functional use of the goods in the manufacturing setup, not their classification as part of civil construction or immovable property. Mere attachment to earth was not accepted as a sufficient ground to deny credit where the materials were used for machinery support and plant erection. On that basis, the denial of credit was held unsustainable. en-us Tue, 03 Nov 2015 00:00:00 +0530 Tue, 17 Nov 2015 08:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267902 Cenvat credit was treated as admissible on OPC cement, MS plates, beams, angles, channels, sheets, flats, TMT rods and TOR rods used to fabricate and erect structurals supporting a dry process cement manufacturing plant. The controlling principle was the functional use of the goods in the manufacturing setup, not their classification as part of civil construction or immovable property. Mere attachment to earth was not accepted as a sufficient ground to deny credit where the materials were used for machinery support and plant erection. On that basis, the denial of credit was held unsustainable. Case-Laws Central Excise Tue, 03 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267902