https://www.taxtmi.com/caselaws?id=345412 Structurals, cement, iron and steel used for foundations and for supporting plant and machinery were treated as eligible Cenvat-credit items because they formed an integral part of the machinery used in manufacture. The court held that such goods could qualify as components, spares or accessories of capital goods even if they fell under a different tariff chapter, and they were also covered as inputs under the broad wording of Rule 2(k) for the relevant pre-amendment period. Notification No. 16/2009-Central Excise (N.T.) was held to operate prospectively from 07.07.2009, with no retrospective effect. Cenvat credit was therefore admissible on the structural items. en-us Mon, 10 Jul 2017 00:00:00 +0530 Sat, 30 Dec 2017 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345412 Structurals, cement, iron and steel used for foundations and for supporting plant and machinery were treated as eligible Cenvat-credit items because they formed an integral part of the machinery used in manufacture. The court held that such goods could qualify as components, spares or accessories of capital goods even if they fell under a different tariff chapter, and they were also covered as inputs under the broad wording of Rule 2(k) for the relevant pre-amendment period. Notification No. 16/2009-Central Excise (N.T.) was held to operate prospectively from 07.07.2009, with no retrospective effect. Cenvat credit was therefore admissible on the structural items. Case-Laws Central Excise Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345412