https://www.taxtmi.com/caselaws?id=470577 Cenvat credit was available on iron and steel items used from 1 March 2008 to 30 June 2009 to fabricate supporting structures for capital goods and manufacturing equipment. Their attachment to earth or immovability did not negate their direct or indirect use in manufacturing final products. The later exclusion in Explanation 2 to Rule 2(k) of the Cenvat Credit Rules, 2004, introduced by Notification No. 16/2009-CE (N.T.), did not apply retrospectively. Railway tracks within the factory used to move raw materials and finished goods were also treated as used in relation to manufacture. Accordingly, credit on the disputed items and tracks was admissible. en-us Thu, 03 Aug 2023 00:00:00 +0530 Fri, 31 Jul 2026 12:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470577 Cenvat credit was available on iron and steel items used from 1 March 2008 to 30 June 2009 to fabricate supporting structures for capital goods and manufacturing equipment. Their attachment to earth or immovability did not negate their direct or indirect use in manufacturing final products. The later exclusion in Explanation 2 to Rule 2(k) of the Cenvat Credit Rules, 2004, introduced by Notification No. 16/2009-CE (N.T.), did not apply retrospectively. Railway tracks within the factory used to move raw materials and finished goods were also treated as used in relation to manufacture. Accordingly, credit on the disputed items and tracks was admissible. Case-Laws Central Excise Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470577