https://www.taxtmi.com/caselaws?id=353517 Cenvat credit was held inadmissible on MS angles, channels, bars, cable trays, coils and light fittings used to fabricate supporting structures for capital goods, because steel structures used as support do not qualify as eligible inputs or components. The amended definition of "input" in Rule 2(k) of the Cenvat Credit Rules, 2004 expressly excludes cement, angles, channels, CTD/TMT bars and similar items used for construction of factory sheds, buildings, foundations or support structures for capital goods, so credit on such items was denied. en-us Wed, 29 Nov 2017 00:00:00 +0530 Sat, 06 Jan 2018 07:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353517 Cenvat credit was held inadmissible on MS angles, channels, bars, cable trays, coils and light fittings used to fabricate supporting structures for capital goods, because steel structures used as support do not qualify as eligible inputs or components. The amended definition of "input" in Rule 2(k) of the Cenvat Credit Rules, 2004 expressly excludes cement, angles, channels, CTD/TMT bars and similar items used for construction of factory sheds, buildings, foundations or support structures for capital goods, so credit on such items was denied. Case-Laws Central Excise Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353517