https://www.taxtmi.com/caselaws?id=470582 CENVAT credit is admissible on MS channels, angles and sheets used for repair, maintenance and fabrication of plant, machinery and capital goods within the factory. The earlier Larger Bench approach denying credit solely because structural steel items fell under Chapter 72 had been expressly overruled. Structural steel used for repairing and maintaining plant and machinery has a sufficient nexus with the manufacture of final products, making the disputed steel items eligible for credit. en-us Wed, 20 Sep 2017 00:00:00 +0530 Fri, 31 Jul 2026 15:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470582 CENVAT credit is admissible on MS channels, angles and sheets used for repair, maintenance and fabrication of plant, machinery and capital goods within the factory. The earlier Larger Bench approach denying credit solely because structural steel items fell under Chapter 72 had been expressly overruled. Structural steel used for repairing and maintaining plant and machinery has a sufficient nexus with the manufacture of final products, making the disputed steel items eligible for credit. Case-Laws Central Excise Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470582