https://www.taxtmi.com/caselaws?id=352281 Cenvat credit was treated as admissible on cement and TMT bars used to lay foundations for machinery and other capital goods because such materials were integral to installation and functioning of the equipment. Credit was also allowed on structural steel used to fabricate support structures, as those structures were necessary for the installation and operation of the capital goods and were regarded as part of the capital goods or their components, spares, or accessories. The later amendment to the credit definition was treated as prospective, and the contrary earlier view was not followed. The stated ratio is that goods used in foundations or support structures functionally necessary for capital goods may qualify for Cenvat credit when they form an integral part of installation or operation. en-us Thu, 30 Nov 2017 00:00:00 +0530 Mon, 11 Dec 2017 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352281 Cenvat credit was treated as admissible on cement and TMT bars used to lay foundations for machinery and other capital goods because such materials were integral to installation and functioning of the equipment. Credit was also allowed on structural steel used to fabricate support structures, as those structures were necessary for the installation and operation of the capital goods and were regarded as part of the capital goods or their components, spares, or accessories. The later amendment to the credit definition was treated as prospective, and the contrary earlier view was not followed. The stated ratio is that goods used in foundations or support structures functionally necessary for capital goods may qualify for Cenvat credit when they form an integral part of installation or operation. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352281