https://www.taxtmi.com/caselaws?id=340581 Cenvat credit cannot be denied on iron and steel items used to fabricate plant, machinery and support structures merely on the theory that the structures became immovable property; the relevant test is actual use in fabrication within the factory, and a denial that departs from the show cause notice is impermissible. Credit on duty-paid capital goods received for setting up a plant is not dependent on commencement of production, and pre-production availment is not disallowed for that reason alone. Input service credit is also admissible where services are used for construction and setting up of the factory, since the relevant definition covered such services during the period in question. en-us Mon, 13 Feb 2017 00:00:00 +0530 Mon, 06 Nov 2017 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340581 Cenvat credit cannot be denied on iron and steel items used to fabricate plant, machinery and support structures merely on the theory that the structures became immovable property; the relevant test is actual use in fabrication within the factory, and a denial that departs from the show cause notice is impermissible. Credit on duty-paid capital goods received for setting up a plant is not dependent on commencement of production, and pre-production availment is not disallowed for that reason alone. Input service credit is also admissible where services are used for construction and setting up of the factory, since the relevant definition covered such services during the period in question. Case-Laws Central Excise Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340581