https://www.taxtmi.com/caselaws?id=353945 Cenvat credit is treated as admissible where iron and steel are used within the factory to fabricate technological structures, staging, sheds, godowns and yards that support plant and machinery or otherwise serve manufacturing-related purposes. The later High Court view relied on in the text treats such inputs as eligible when the structures are integral to the manufacturing process, and it rejects denial based only on the earlier contrary Larger Bench approach. On that basis, credit denial is unsustainable, and penalties founded solely on such denial also do not survive. en-us Wed, 30 Aug 2017 00:00:00 +0530 Tue, 16 Jan 2018 09:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353945 Cenvat credit is treated as admissible where iron and steel are used within the factory to fabricate technological structures, staging, sheds, godowns and yards that support plant and machinery or otherwise serve manufacturing-related purposes. The later High Court view relied on in the text treats such inputs as eligible when the structures are integral to the manufacturing process, and it rejects denial based only on the earlier contrary Larger Bench approach. On that basis, credit denial is unsustainable, and penalties founded solely on such denial also do not survive. Case-Laws Central Excise Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353945