https://www.taxtmi.com/caselaws?id=404851 CENVAT credit was held admissible on M.S. angles, M.S. joint beams and TOR steel used to construct and erect the plant. The Court applied the settled test that goods used in relation to the manufacture or erection of plant and machinery can qualify for credit when they are integral to supporting and installing the machinery. It further held that immovability of the structural items, by itself, does not defeat credit where the plant cannot function without them. Following its earlier and binding authorities, the Court concluded that the assessee was entitled to credit and the denial was unsustainable. en-us Wed, 17 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404851 CENVAT credit was held admissible on M.S. angles, M.S. joint beams and TOR steel used to construct and erect the plant. The Court applied the settled test that goods used in relation to the manufacture or erection of plant and machinery can qualify for credit when they are integral to supporting and installing the machinery. It further held that immovability of the structural items, by itself, does not defeat credit where the plant cannot function without them. Following its earlier and binding authorities, the Court concluded that the assessee was entitled to credit and the denial was unsustainable. Case-Laws Central Excise Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404851