https://www.taxtmi.com/caselaws?id=470589 CENVAT credit is admissible on duty-paid MS plates, angles, channels, beams and similar iron and steel items used to install, repair or maintain plant and machinery in a factory. The view that Chapter 72 structural steel items cannot qualify as inputs for fabrication, repair or maintenance of capital goods is unsustainable following the overruling of the Larger Bench view in Vandana Global. Iron and steel items used in relation to manufacture remain eligible even where the resulting structure is embedded to earth; such embedding does not, by itself, negate credit eligibility. en-us Fri, 04 Oct 2024 00:00:00 +0530 Fri, 31 Jul 2026 19:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470589 CENVAT credit is admissible on duty-paid MS plates, angles, channels, beams and similar iron and steel items used to install, repair or maintain plant and machinery in a factory. The view that Chapter 72 structural steel items cannot qualify as inputs for fabrication, repair or maintenance of capital goods is unsustainable following the overruling of the Larger Bench view in Vandana Global. Iron and steel items used in relation to manufacture remain eligible even where the resulting structure is embedded to earth; such embedding does not, by itself, negate credit eligibility. Case-Laws Central Excise Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470589