https://www.taxtmi.com/caselaws?id=341672 CENVAT credit on steel items used in fabrication of parts of a boiler and DM plant was held admissible because the items were used in manufacture-related fabrication, not as structural support for erection of plant and machinery. The facts were materially different from those considered in Vandana Global, and the dispute period preceded the retrospective amendment relied on in that ruling. As the amendment to the input definition could not be applied retrospectively, the Larger Bench decision was held inapplicable and the assessee's claim was upheld. en-us Fri, 31 Mar 2017 00:00:00 +0530 Fri, 05 May 2017 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341672 CENVAT credit on steel items used in fabrication of parts of a boiler and DM plant was held admissible because the items were used in manufacture-related fabrication, not as structural support for erection of plant and machinery. The facts were materially different from those considered in Vandana Global, and the dispute period preceded the retrospective amendment relied on in that ruling. As the amendment to the input definition could not be applied retrospectively, the Larger Bench decision was held inapplicable and the assessee's claim was upheld. Case-Laws Central Excise Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341672