https://www.taxtmi.com/caselaws?id=370624 Eligibility for credit on cement and structural items under Rule 57A and Rule 57Q of the Central Excise Rules, 1944 depends on their actual use and functional nexus with plant, machinery, or capital goods; materials used merely for buildings are not eligible, but items used for foundations, support structures, or other direct machinery-related purposes may qualify. The record required verification of the precise use of the goods because the notice treated them as construction material while the assessee claimed use in relation to machinery and foundations. The matter was remanded for fresh examination of actual use, and credit entitlement was not finally decided on merits. en-us Thu, 15 Nov 2018 00:00:00 +0530 Sun, 18 Nov 2018 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370624 Eligibility for credit on cement and structural items under Rule 57A and Rule 57Q of the Central Excise Rules, 1944 depends on their actual use and functional nexus with plant, machinery, or capital goods; materials used merely for buildings are not eligible, but items used for foundations, support structures, or other direct machinery-related purposes may qualify. The record required verification of the precise use of the goods because the notice treated them as construction material while the assessee claimed use in relation to machinery and foundations. The matter was remanded for fresh examination of actual use, and credit entitlement was not finally decided on merits. Case-Laws Central Excise Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370624