https://www.taxtmi.com/caselaws?id=460689 Credit on iron and steel items used for repair and maintenance of plant and machinery, and for fabrication of supporting structures for installation and operation of machinery, was admissible under the Cenvat Credit Rules, 2004. Goods used within the factory directly or indirectly in relation to manufacture, including foundations and supporting structures integral to machinery, qualify for credit. The earlier denial based on the overruled Vandana Global view could not be sustained, and the disallowance was held unsustainable. en-us Wed, 06 Jul 2022 00:00:00 +0530 Tue, 11 Feb 2025 13:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460689 Credit on iron and steel items used for repair and maintenance of plant and machinery, and for fabrication of supporting structures for installation and operation of machinery, was admissible under the Cenvat Credit Rules, 2004. Goods used within the factory directly or indirectly in relation to manufacture, including foundations and supporting structures integral to machinery, qualify for credit. The earlier denial based on the overruled Vandana Global view could not be sustained, and the disallowance was held unsustainable. Case-Laws Central Excise Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460689