https://www.taxtmi.com/caselaws?id=345819 CENVAT credit was held admissible on MS angles, plates, channels, joists and beams used to fabricate hot blast stoves and related structures, because duty-paid structural steel used as components in capital goods does not lose credit eligibility merely by being embedded to earth. The reasoning accepted that large industrial facilities fixed to a concrete base for operational efficiency and safety may still remain goods for credit purposes when they form part of the manufacturing plant. Earlier judicial authorities and the Board circular supported allowing credit, and the Revenue's challenge failed. en-us Thu, 16 Feb 2017 00:00:00 +0530 Thu, 27 Jul 2017 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345819 CENVAT credit was held admissible on MS angles, plates, channels, joists and beams used to fabricate hot blast stoves and related structures, because duty-paid structural steel used as components in capital goods does not lose credit eligibility merely by being embedded to earth. The reasoning accepted that large industrial facilities fixed to a concrete base for operational efficiency and safety may still remain goods for credit purposes when they form part of the manufacturing plant. Earlier judicial authorities and the Board circular supported allowing credit, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345819