https://www.taxtmi.com/caselaws?id=331152 Cenvat credit on MS angles, channels, beams and plates used for fabrication of support structures, bridges, cable trays and allied installations connected with capital goods and plant machinery was admissible because such structural supports were necessary for the functioning of machinery and for fabrication of capital goods, parts and accessories. Credit was therefore allowed on the industrial use of the MS items. Cenvat credit on the same items used for construction of a canteen shed was outside the eligible capital goods-related use, so the attributable credit had to be reversed. Credit was denied to that extent. en-us Tue, 12 Jan 2016 00:00:00 +0530 Wed, 16 Nov 2016 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331152 Cenvat credit on MS angles, channels, beams and plates used for fabrication of support structures, bridges, cable trays and allied installations connected with capital goods and plant machinery was admissible because such structural supports were necessary for the functioning of machinery and for fabrication of capital goods, parts and accessories. Credit was therefore allowed on the industrial use of the MS items. Cenvat credit on the same items used for construction of a canteen shed was outside the eligible capital goods-related use, so the attributable credit had to be reversed. Credit was denied to that extent. Case-Laws Central Excise Tue, 12 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331152