https://www.taxtmi.com/caselaws?id=293156 CENVAT credit under the 2004 regime was admissible on capital goods and construction materials such as cement, MS plates, angles, channels and HR sheets used for erection of a dry process cement plant and machinery. Applying the definition of capital goods under Rule 2(a)(A) and the continued Modvat-based interpretation, the HC treated structural items integrally connected with fabrication of supports and installation of machinery as eligible, rather than denying credit merely because they were used in construction. The later amendment and notification excluding certain construction materials did not alter the result on these facts, so the Revenue's challenge failed. en-us Wed, 30 Sep 2020 00:00:00 +0530 Tue, 26 Jan 2021 16:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293156 CENVAT credit under the 2004 regime was admissible on capital goods and construction materials such as cement, MS plates, angles, channels and HR sheets used for erection of a dry process cement plant and machinery. Applying the definition of capital goods under Rule 2(a)(A) and the continued Modvat-based interpretation, the HC treated structural items integrally connected with fabrication of supports and installation of machinery as eligible, rather than denying credit merely because they were used in construction. The later amendment and notification excluding certain construction materials did not alter the result on these facts, so the Revenue's challenge failed. Case-Laws Central Excise Wed, 30 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293156