https://www.taxtmi.com/caselaws?id=335574 Cenvat credit was admissible on iron and steel items used to fabricate and install support structures for capital goods, because the Tribunal treated the structures as integral to the functioning of the machinery and within the scope of components, spares or accessories. It held that the amended Explanation II to Rule 2(a) of the Cenvat Credit Rules, 2004 operated prospectively and followed earlier precedent covering machinery-supporting structures, so the Revenue's challenge failed. en-us Mon, 21 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335574 Cenvat credit was admissible on iron and steel items used to fabricate and install support structures for capital goods, because the Tribunal treated the structures as integral to the functioning of the machinery and within the scope of components, spares or accessories. It held that the amended Explanation II to Rule 2(a) of the Cenvat Credit Rules, 2004 operated prospectively and followed earlier precedent covering machinery-supporting structures, so the Revenue's challenge failed. Case-Laws Central Excise Mon, 21 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335574