https://www.taxtmi.com/caselaws?id=272395 Steel items used for erection of essential parts of factory machinery may qualify as "inputs" under the Cenvat Credit Rules, 2002 where they are used in the manufacture of capital goods further used in the factory. Rule 2(g) was applied in a wide sense, and goods integrally connected with manufacture, including construction or erection of plant and machinery necessary for production, fall within the input definition. The contrary reliance on an exemption ruling was distinguished because the issue concerned the scope of input under the Cenvat framework. The assessee was entitled to Cenvat credit on the disputed items. en-us Wed, 14 Dec 2016 00:00:00 +0530 Wed, 02 May 2018 06:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272395 Steel items used for erection of essential parts of factory machinery may qualify as "inputs" under the Cenvat Credit Rules, 2002 where they are used in the manufacture of capital goods further used in the factory. Rule 2(g) was applied in a wide sense, and goods integrally connected with manufacture, including construction or erection of plant and machinery necessary for production, fall within the input definition. The contrary reliance on an exemption ruling was distinguished because the issue concerned the scope of input under the Cenvat framework. The assessee was entitled to Cenvat credit on the disputed items. Case-Laws Central Excise Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272395