https://www.taxtmi.com/caselaws?id=796139 CENVAT credit is described as admissible for steel, cement, welding electrodes and gases used before 07.07.2009 to fabricate foundations, platforms, supports, conveyor structures, galleries, pipelines, chimneys and related structures required for installing and operating capital goods. Embedding those structures in earth does not negate their direct or indirect use in relation to manufacture. The later exclusion of such materials from credit eligibility is treated as prospective rather than clarificatory or retrospective, and therefore does not apply to credit taken before its effective date. en-us Tue, 28 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796139 CENVAT credit is described as admissible for steel, cement, welding electrodes and gases used before 07.07.2009 to fabricate foundations, platforms, supports, conveyor structures, galleries, pipelines, chimneys and related structures required for installing and operating capital goods. Embedding those structures in earth does not negate their direct or indirect use in relation to manufacture. The later exclusion of such materials from credit eligibility is treated as prospective rather than clarificatory or retrospective, and therefore does not apply to credit taken before its effective date. Case-Laws Central Excise Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796139