https://www.taxtmi.com/caselaws?id=348612 Steel items used to fabricate supporting structures for capital goods do not qualify as eligible cenvat inputs, because they are not used in the manufacture of final products and fall within the exclusion recognised for construction or support structures. The amended definition of "input" under Rule 2(k) of the Cenvat Credit Rules, 2004 expressly excludes items such as cement, angles, channels and CTD/TMT bars used for factory sheds, buildings, foundations or structures supporting capital goods. On that basis, credit on such steel items was inadmissible and the appeal failed. en-us Tue, 12 Sep 2017 00:00:00 +0530 Tue, 24 Oct 2017 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348612 Steel items used to fabricate supporting structures for capital goods do not qualify as eligible cenvat inputs, because they are not used in the manufacture of final products and fall within the exclusion recognised for construction or support structures. The amended definition of "input" under Rule 2(k) of the Cenvat Credit Rules, 2004 expressly excludes items such as cement, angles, channels and CTD/TMT bars used for factory sheds, buildings, foundations or structures supporting capital goods. On that basis, credit on such steel items was inadmissible and the appeal failed. Case-Laws Central Excise Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348612