https://www.taxtmi.com/caselaws?id=339371 Blast furnace and coke oven plant fabricated and erected at site were treated as capital goods under Rule 2(a), so structural steel used as components in their fabrication qualified for CENVAT credit under Explanation 2 to Rule 2(k). Credit was not defeated merely because the plant was embedded to earth for operational efficiency or safety. The text also notes that no time limit existed for taking CENVAT credit under the 2004 Rules, and invoices initially standing in the names of special purpose vehicles did not by themselves bar credit once those entities merged and the appellant became the beneficiary. en-us Mon, 13 Feb 2017 00:00:00 +0530 Sat, 25 Feb 2017 14:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339371 Blast furnace and coke oven plant fabricated and erected at site were treated as capital goods under Rule 2(a), so structural steel used as components in their fabrication qualified for CENVAT credit under Explanation 2 to Rule 2(k). Credit was not defeated merely because the plant was embedded to earth for operational efficiency or safety. The text also notes that no time limit existed for taking CENVAT credit under the 2004 Rules, and invoices initially standing in the names of special purpose vehicles did not by themselves bar credit once those entities merged and the appellant became the beneficiary. Case-Laws Central Excise Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339371