https://www.taxtmi.com/caselaws?id=336732 Cenvat credit on structural steel and allied items used as supporting structures for plant and machinery was examined under Rule 2(k) of the Cenvat Credit Rules, 2004. The amendment effective from 7 July 2009 was treated as prospective, not clarificatory, in line with later High Court rulings, so the pre-amendment regime applied to goods used between June 2004 and November 2008. On that basis, items used as integral supports for machinery were eligible inputs, and credit could not be denied on the reasoning adopted in the impugned order. en-us Mon, 04 Jul 2016 00:00:00 +0530 Wed, 28 Dec 2016 07:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336732 Cenvat credit on structural steel and allied items used as supporting structures for plant and machinery was examined under Rule 2(k) of the Cenvat Credit Rules, 2004. The amendment effective from 7 July 2009 was treated as prospective, not clarificatory, in line with later High Court rulings, so the pre-amendment regime applied to goods used between June 2004 and November 2008. On that basis, items used as integral supports for machinery were eligible inputs, and credit could not be denied on the reasoning adopted in the impugned order. Case-Laws Central Excise Mon, 04 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336732