https://www.taxtmi.com/caselaws?id=377123 CENVAT credit on structural steel used to fabricate plant, machinery and supporting structures was treated as admissible because the goods functioned as components or parts of the machinery, and the exclusion under Rule 2(k) of the CENVAT Credit Rules, 2004 was held not to apply retrospectively. The relevant period pre-dated 07.07.2009, so the amended exclusion was applied prospectively only. On that basis, the denial of credit was found unsustainable and the assessee was held entitled to the credit, with the impugned order set aside. en-us Tue, 19 Mar 2019 00:00:00 +0530 Sat, 23 Mar 2019 10:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377123 CENVAT credit on structural steel used to fabricate plant, machinery and supporting structures was treated as admissible because the goods functioned as components or parts of the machinery, and the exclusion under Rule 2(k) of the CENVAT Credit Rules, 2004 was held not to apply retrospectively. The relevant period pre-dated 07.07.2009, so the amended exclusion was applied prospectively only. On that basis, the denial of credit was found unsustainable and the assessee was held entitled to the credit, with the impugned order set aside. Case-Laws Central Excise Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377123