https://www.taxtmi.com/caselaws?id=198423 M.S. plates, channels, joists and similar goods used to erect essential plant components qualified as inputs for Cenvat credit because Rule 2(g) of the Cenvat Credit Rules, 2002 was construed broadly to cover goods used in the manufacture of capital goods that are themselves used in the factory. Applying the functional use test, the items were treated as integrally connected with construction of plant elements such as coal hoppers, ducting and conveyors, without which manufacture could not proceed. On that basis, the credit claim was upheld in favour of the assessee. en-us Wed, 14 Dec 2016 00:00:00 +0530 Wed, 31 Jan 2018 07:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198423 M.S. plates, channels, joists and similar goods used to erect essential plant components qualified as inputs for Cenvat credit because Rule 2(g) of the Cenvat Credit Rules, 2002 was construed broadly to cover goods used in the manufacture of capital goods that are themselves used in the factory. Applying the functional use test, the items were treated as integrally connected with construction of plant elements such as coal hoppers, ducting and conveyors, without which manufacture could not proceed. On that basis, the credit claim was upheld in favour of the assessee. Case-Laws Central Excise Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198423