https://www.taxtmi.com/caselaws?id=351450 Steel items used within the factory for fabrication, upgradation, repair and maintenance of plant and machinery, and for making parts and components of capital goods, were treated as eligible inputs under Rule 2(k) of the Cenvat Credit Rules, 2004 because they were used in or in relation to manufacture and no specific exclusion was established on the record. Steel used for construction of a clinker storage tank and supporting structures was also covered, as such structures were necessary for the operation of the capital goods. Goods procured before 01.04.2011 were likewise accepted for credit where they were later used for upgrading machinery or for repair and maintenance, and the disallowance of credit was unsustainable. en-us Thu, 09 Nov 2017 00:00:00 +0530 Sat, 25 Nov 2017 08:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351450 Steel items used within the factory for fabrication, upgradation, repair and maintenance of plant and machinery, and for making parts and components of capital goods, were treated as eligible inputs under Rule 2(k) of the Cenvat Credit Rules, 2004 because they were used in or in relation to manufacture and no specific exclusion was established on the record. Steel used for construction of a clinker storage tank and supporting structures was also covered, as such structures were necessary for the operation of the capital goods. Goods procured before 01.04.2011 were likewise accepted for credit where they were later used for upgrading machinery or for repair and maintenance, and the disallowance of credit was unsustainable. Case-Laws Central Excise Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351450