https://www.taxtmi.com/caselaws?id=332421 Cenvat credit was discussed in relation to welding electrodes used in the factory and structural steel items such as MS angles, channels, CTD bar and TMT bar used to fabricate support structures for capital goods. Welding electrodes were treated as eligible inputs when used in manufacture, repair or maintenance, and credit on them was recognised as admissible. Structural items used for support structures of kiln, conveyor system and furnace were also treated as eligible because they were integral to the functioning of the capital goods and satisfied the user test. The later exclusion of structural items used for foundation or support was treated as prospective, so the disallowance, interest and penalty could not stand. en-us Fri, 12 Aug 2016 00:00:00 +0530 Fri, 06 Jan 2017 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332421 Cenvat credit was discussed in relation to welding electrodes used in the factory and structural steel items such as MS angles, channels, CTD bar and TMT bar used to fabricate support structures for capital goods. Welding electrodes were treated as eligible inputs when used in manufacture, repair or maintenance, and credit on them was recognised as admissible. Structural items used for support structures of kiln, conveyor system and furnace were also treated as eligible because they were integral to the functioning of the capital goods and satisfied the user test. The later exclusion of structural items used for foundation or support was treated as prospective, so the disallowance, interest and penalty could not stand. Case-Laws Central Excise Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332421