https://www.taxtmi.com/forum/issue?id=111323 Rule 2(k) of the Cenvat Credit Rules, 2004 excludes goods used for construction of buildings or civil structures and for laying foundations or making structures for support of capital goods from the definition of "inputs," subject to an exception for construction service entries; on that basis reinforcement and structural steel used in erecting a chimney are typically ineligible for Cenvat credit. A contrary view relies on treating the chimney as a capital good and applying a user test-cited authority has allowed credit on steel items when use in manufacture is established. en-us Thu, 05 Jan 2017 15:48:51 +0530 Thu, 23 Jan 2025 15:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111323 Rule 2(k) of the Cenvat Credit Rules, 2004 excludes goods used for construction of buildings or civil structures and for laying foundations or making structures for support of capital goods from the definition of "inputs," subject to an exception for construction service entries; on that basis reinforcement and structural steel used in erecting a chimney are typically ineligible for Cenvat credit. A contrary view relies on treating the chimney as a capital good and applying a user test-cited authority has allowed credit on steel items when use in manufacture is established. Discussion-Forum Central Excise Thu, 05 Jan 2017 15:48:51 +0530 https://www.taxtmi.com/forum/issue?id=111323