https://www.taxtmi.com/caselaws?id=379146 CENVAT credit on M.S. plates, bars, angles, tors, channels and sheets used for foundation and installation work was treated as admissible where the items were employed in the factory in connection with erection of plant and machinery. The Tribunal applied the reasoning in Mangalam Cement Ltd. and Vandana Global Ltd., holding that steel items used to lay foundations or support machinery can qualify as inputs or capital goods for CENVAT purposes when they form an integral part of the machinery used in manufacture. The disallowance of credit was therefore set aside. en-us Tue, 26 Feb 2019 00:00:00 +0530 Mon, 29 Apr 2019 06:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379146 CENVAT credit on M.S. plates, bars, angles, tors, channels and sheets used for foundation and installation work was treated as admissible where the items were employed in the factory in connection with erection of plant and machinery. The Tribunal applied the reasoning in Mangalam Cement Ltd. and Vandana Global Ltd., holding that steel items used to lay foundations or support machinery can qualify as inputs or capital goods for CENVAT purposes when they form an integral part of the machinery used in manufacture. The disallowance of credit was therefore set aside. Case-Laws Central Excise Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379146