https://www.taxtmi.com/caselaws?id=427852 Cenvat credit on MS sheets, angles and similar structural items used to fabricate and install a paint plant within the factory was held admissible because the plant formed an integral part of the manufacturing process. Authorities dealing with the earlier MODVAT regime and a retrospective reading of the capital goods definition were found inapplicable on these facts. Goods used in erecting machinery or plant essential to manufacture qualified for credit, so the denial of credit was unsustainable and the assessee succeeded. en-us Fri, 16 Sep 2022 00:00:00 +0530 Mon, 19 Sep 2022 09:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427852 Cenvat credit on MS sheets, angles and similar structural items used to fabricate and install a paint plant within the factory was held admissible because the plant formed an integral part of the manufacturing process. Authorities dealing with the earlier MODVAT regime and a retrospective reading of the capital goods definition were found inapplicable on these facts. Goods used in erecting machinery or plant essential to manufacture qualified for credit, so the denial of credit was unsustainable and the assessee succeeded. Case-Laws Central Excise Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427852