https://www.taxtmi.com/caselaws?id=349735 Steel items used to fabricate supporting structures for capital goods do not qualify as Cenvat credit inputs when they are not components or parts of the capital goods themselves. The applied principle is that goods used for construction or fabrication of support structures fall outside the definition of input under Rule 2(k) of the Cenvat Credit Rules, 2004, which also excludes items used for factory sheds, buildings, foundations, or structures supporting capital goods. On that basis, credit on the steel items was disallowed and the claim failed. en-us Tue, 12 Sep 2017 00:00:00 +0530 Wed, 25 Oct 2017 08:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349735 Steel items used to fabricate supporting structures for capital goods do not qualify as Cenvat credit inputs when they are not components or parts of the capital goods themselves. The applied principle is that goods used for construction or fabrication of support structures fall outside the definition of input under Rule 2(k) of the Cenvat Credit Rules, 2004, which also excludes items used for factory sheds, buildings, foundations, or structures supporting capital goods. On that basis, credit on the steel items was disallowed and the claim failed. Case-Laws Central Excise Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349735