https://www.taxtmi.com/caselaws?id=352215 Cenvat credit on iron and steel items used for erection, support structures, and maintenance of plant and machinery is examined under the Cenvat Credit Rules, 2004, including the impact of Explanation 2 to Rule 2(k) inserted by Notification No. 16/2009-C.E. (N.T.). The commentary notes that earlier High Court decisions on similar items had accepted credit where the goods were used for erection and support of machinery. On that basis, structural steel items were treated as credit-eligible on the stated facts, and the demand and penalty were described as unsustainable. en-us Thu, 24 Aug 2017 00:00:00 +0530 Sat, 23 Dec 2017 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352215 Cenvat credit on iron and steel items used for erection, support structures, and maintenance of plant and machinery is examined under the Cenvat Credit Rules, 2004, including the impact of Explanation 2 to Rule 2(k) inserted by Notification No. 16/2009-C.E. (N.T.). The commentary notes that earlier High Court decisions on similar items had accepted credit where the goods were used for erection and support of machinery. On that basis, structural steel items were treated as credit-eligible on the stated facts, and the demand and penalty were described as unsustainable. Case-Laws Central Excise Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352215