https://www.taxtmi.com/caselaws?id=4546 Steel and cement used for the foundation and support of kiln, cooler and chimney were held eligible for Cenvat credit as capital goods because they formed essential supporting parts without which the machinery could not be installed or function in manufacture. Items directly linked to plant and machinery were treated as part and parcel of the machine itself, while materials used for factory building construction were distinguished. The denial of credit on the steel and cement was set aside in favour of the assessee. en-us Tue, 26 Feb 2008 00:00:00 +0530 Sat, 12 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4546 Steel and cement used for the foundation and support of kiln, cooler and chimney were held eligible for Cenvat credit as capital goods because they formed essential supporting parts without which the machinery could not be installed or function in manufacture. Items directly linked to plant and machinery were treated as part and parcel of the machine itself, while materials used for factory building construction were distinguished. The denial of credit on the steel and cement was set aside in favour of the assessee. Case-Laws Central Excise Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4546