https://www.taxtmi.com/caselaws?id=352044 Cenvat credit was admissible on welding electrodes, SS coil, MS angles, MS channels and joists used in the factory for erection, installation, expansion, modification, repair and support of plant and machinery. The decisive factor was that the items were used for fabrication and maintenance of machinery and for supporting structures integral to the manufacturing set-up, so the civil construction exclusion did not apply. On that basis, the disallowance and penalty were unsustainable. en-us Fri, 14 Jul 2017 00:00:00 +0530 Thu, 07 Dec 2017 08:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352044 Cenvat credit was admissible on welding electrodes, SS coil, MS angles, MS channels and joists used in the factory for erection, installation, expansion, modification, repair and support of plant and machinery. The decisive factor was that the items were used for fabrication and maintenance of machinery and for supporting structures integral to the manufacturing set-up, so the civil construction exclusion did not apply. On that basis, the disallowance and penalty were unsustainable. Case-Laws Central Excise Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352044