https://www.taxtmi.com/caselaws?id=336941 Steel and MS items used in fabrication of capital goods and plant structures in a factory are eligible for Cenvat credit where records, drawings, photographs and a consultant's certificate establish such use for manufacture. Mere embedding of machinery or structures in concrete does not, by itself, make the items immovable or render them ineligible. The materials are not disqualified when the evidence shows they were not used for civil construction, and the cited precedent on fabrication-related credit applies. On that basis, the Revenue's objection to eligibility fails and the credit remains admissible. en-us Tue, 20 Dec 2016 00:00:00 +0530 Tue, 10 Jan 2017 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336941 Steel and MS items used in fabrication of capital goods and plant structures in a factory are eligible for Cenvat credit where records, drawings, photographs and a consultant's certificate establish such use for manufacture. Mere embedding of machinery or structures in concrete does not, by itself, make the items immovable or render them ineligible. The materials are not disqualified when the evidence shows they were not used for civil construction, and the cited precedent on fabrication-related credit applies. On that basis, the Revenue's objection to eligibility fails and the credit remains admissible. Case-Laws Central Excise Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336941