https://www.taxtmi.com/caselaws?id=3814 CENVAT credit was treated as admissible on cement and steel used for foundations, cellars, tunnels, trenches and other supporting structures integral to the factory plant, because those items had a direct functional nexus with machinery and plant operations. Credit was also allowed on roofing materials since a controlled, dust-free environment was necessary for the manufacturing processes. Welding electrodes, aluminium wires/cables/conductors and the electricity transmitting tower were likewise held eligible as they were used in fabrication of plant and in captive power transmission. Credit on excavators, tippers and their spares was denied because they were used for land levelling or fell outside the relevant capital goods coverage. The assessee succeeded on all other disputed items. en-us Fri, 14 Dec 2007 00:00:00 +0530 Sat, 03 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3814 CENVAT credit was treated as admissible on cement and steel used for foundations, cellars, tunnels, trenches and other supporting structures integral to the factory plant, because those items had a direct functional nexus with machinery and plant operations. Credit was also allowed on roofing materials since a controlled, dust-free environment was necessary for the manufacturing processes. Welding electrodes, aluminium wires/cables/conductors and the electricity transmitting tower were likewise held eligible as they were used in fabrication of plant and in captive power transmission. Credit on excavators, tippers and their spares was denied because they were used for land levelling or fell outside the relevant capital goods coverage. The assessee succeeded on all other disputed items. Case-Laws Central Excise Fri, 14 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3814