https://www.taxtmi.com/caselaws?id=398181 Steel and allied items used within the factory for fabrication and erection of an EOT crane and a power house station were treated as inputs used in the fabrication of capital goods and related support structures, so cenvat credit was held admissible. The article notes that such items were essential for setting up and running the manufacturing unit, and the credit disallowance was therefore not sustainable. Where the credit amount had been reversed under protest during investigation, the reversed sum was directed to be refunded in cash under the transitional provision. 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 Steel and allied items used within the factory for fabrication and erection of an EOT crane and a power house station were treated as inputs used in the fabrication of capital goods and related support structures, so cenvat credit was held admissible. The article notes that such items were essential for setting up and running the manufacturing unit, and the credit disallowance was therefore not sustainable. Where the credit amount had been reversed under protest during investigation, the reversed sum was directed to be refunded in cash under the transitional provision. Case-Laws Central Excise Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398181