https://www.taxtmi.com/caselaws?id=353884 Steel and iron items used within a factory for fabricating support structures, platforms, staircases, walkways and other arrangements essential to the erection and functioning of machinery and capital goods may qualify for CENVAT credit. The admissibility turns on whether the facts show use for creditable installation-related fabrication rather than for non-creditable civil construction or permanently embedded structures. The commentary notes that later High Court rulings displaced reliance on the Larger Bench view in Vandana Global where the factual matrix supports credit. On the stated facts, credit was admissible and the Revenue challenge failed. en-us Thu, 09 Nov 2017 00:00:00 +0530 Mon, 15 Jan 2018 07:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353884 Steel and iron items used within a factory for fabricating support structures, platforms, staircases, walkways and other arrangements essential to the erection and functioning of machinery and capital goods may qualify for CENVAT credit. The admissibility turns on whether the facts show use for creditable installation-related fabrication rather than for non-creditable civil construction or permanently embedded structures. The commentary notes that later High Court rulings displaced reliance on the Larger Bench view in Vandana Global where the factual matrix supports credit. On the stated facts, credit was admissible and the Revenue challenge failed. Case-Laws Central Excise Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353884