https://www.taxtmi.com/caselaws?id=788086 CENVAT credit was considered admissible for MS channels, MS angles, TMT bars, HRC plates, MS plates and electrodes used to fabricate and erect capital goods and supporting structures in the factory. The settled principle applied was that steel items used as structural support for plant and machinery essential to the manufacturing process qualify for credit. The amendment to the input exclusion in Rule 2(k) of the Cenvat Credit Rules, 2004 by Notification No. 16/2009-CE(NT) was held to operate prospectively, so it could not be applied to the prior period from May 2007 to June 2009. The denial of credit on retrospective grounds was therefore unsustainable. en-us Fri, 13 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788086 CENVAT credit was considered admissible for MS channels, MS angles, TMT bars, HRC plates, MS plates and electrodes used to fabricate and erect capital goods and supporting structures in the factory. The settled principle applied was that steel items used as structural support for plant and machinery essential to the manufacturing process qualify for credit. The amendment to the input exclusion in Rule 2(k) of the Cenvat Credit Rules, 2004 by Notification No. 16/2009-CE(NT) was held to operate prospectively, so it could not be applied to the prior period from May 2007 to June 2009. The denial of credit on retrospective grounds was therefore unsustainable. Case-Laws Central Excise Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788086