https://www.taxtmi.com/caselaws?id=1469 Cenvat credit was held admissible on columns, beams, structures, M.S. grating, brackets, staircase and ladder used to support, hold and provide access to sugar manufacturing machinery. Applying Rule 2(b) of the Cenvat Credit Rules, 2002, the items were treated as part of the machinery installation and as components or accessories of the manufacturing equipment, not as mere construction material. The departmental objection was rejected because the disputed items had functional use in the installation and operation of the plant, so the Revenue's challenge failed. en-us Thu, 27 Sep 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1469 Cenvat credit was held admissible on columns, beams, structures, M.S. grating, brackets, staircase and ladder used to support, hold and provide access to sugar manufacturing machinery. Applying Rule 2(b) of the Cenvat Credit Rules, 2002, the items were treated as part of the machinery installation and as components or accessories of the manufacturing equipment, not as mere construction material. The departmental objection was rejected because the disputed items had functional use in the installation and operation of the plant, so the Revenue's challenge failed. Case-Laws Central Excise Thu, 27 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1469