https://www.taxtmi.com/caselaws?id=343934 Steel items used to lay the foundation and provide support for machinery installed for manufacture were held eligible for Cenvat credit because they were integrally linked to the capital goods and not used for constructing the factory building. The exclusion of goods used for foundations and supporting structures from the definition of inputs took effect only from 01.07.2012, and the disputed period was earlier. On that basis, denial of credit was unsustainable and credit on the impugned items was admissible, with consequential relief granted. en-us Tue, 25 Apr 2017 00:00:00 +0530 Mon, 05 Jun 2017 07:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343934 Steel items used to lay the foundation and provide support for machinery installed for manufacture were held eligible for Cenvat credit because they were integrally linked to the capital goods and not used for constructing the factory building. The exclusion of goods used for foundations and supporting structures from the definition of inputs took effect only from 01.07.2012, and the disputed period was earlier. On that basis, denial of credit was unsustainable and credit on the impugned items was admissible, with consequential relief granted. Case-Laws Central Excise Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343934