https://www.taxtmi.com/caselaws?id=398181 Cenvat credit on steel and allied items used within a factory to fabricate and erect an EOT crane and power house station is admissible where those structures are essential to establish and operate the manufacturing unit. Such goods qualify as inputs used in fabrication of capital goods, including support structures. Credit reversed under protest during investigation is refundable in cash under the applicable transitional provision once the credit disallowance is unsustainable. en-us Wed, 26 Feb 2020 00:00:00 +0530 Tue, 08 Sep 2020 19:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398181 Cenvat credit on steel and allied items used within a factory to fabricate and erect an EOT crane and power house station is admissible where those structures are essential to establish and operate the manufacturing unit. Such goods qualify as inputs used in fabrication of capital goods, including support structures. Credit reversed under protest during investigation is refundable in cash under the applicable transitional provision once the credit disallowance is unsustainable. Case-Laws Central Excise Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398181