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 factory plant and machinery. The notes state that denying credit merely because structural steel items fall under Chapter 72 is unsustainable following the overruling of the Larger Bench view in Vandana Global. Iron and steel items used in relation to manufacture, including for fabrication and maintenance of capital goods, qualify as inputs; embedding a resulting structure to earth does not by itself negate eligibility. The stated conclusion supports credit eligibility for the disputed items. 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 factory plant and machinery. The notes state that denying credit merely because structural steel items fall under Chapter 72 is unsustainable following the overruling of the Larger Bench view in Vandana Global. Iron and steel items used in relation to manufacture, including for fabrication and maintenance of capital goods, qualify as inputs; embedding a resulting structure to earth does not by itself negate eligibility. The stated conclusion supports credit eligibility for the disputed items. Case-Laws Central Excise Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470589