https://www.taxtmi.com/caselaws?id=352434 Cenvat credit was treated as admissible on iron and steel items used to fabricate and erect structures that support capital goods, because eligibility depended on the goods' functional use as components or support, not merely on whether the resulting structure was embedded to earth and became immovable property. The Tribunal followed the settled position that such structural support can qualify for credit where it is integral to capital goods installation and operation. On that basis, the denial of credit, along with interest and penalty, was held unsustainable. en-us Tue, 21 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 08:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352434 Cenvat credit was treated as admissible on iron and steel items used to fabricate and erect structures that support capital goods, because eligibility depended on the goods' functional use as components or support, not merely on whether the resulting structure was embedded to earth and became immovable property. The Tribunal followed the settled position that such structural support can qualify for credit where it is integral to capital goods installation and operation. On that basis, the denial of credit, along with interest and penalty, was held unsustainable. Case-Laws Central Excise Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352434