https://www.taxtmi.com/caselaws?id=798316 Eligibility of steel rods, TMT bars, plates, sheets, pipes, beams and structural steel used in factory construction, fabrication and erection depends on the applicable legal test for treating goods as inputs or capital goods. The governing Supreme Court ratio applies to the disputed materials. Because the original adjudication predated that ratio, each credit claim requires fresh item-wise examination against the applicable test, rather than a collective determination of eligibility. en-us Tue, 25 Aug 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798316 Eligibility of steel rods, TMT bars, plates, sheets, pipes, beams and structural steel used in factory construction, fabrication and erection depends on the applicable legal test for treating goods as inputs or capital goods. The governing Supreme Court ratio applies to the disputed materials. Because the original adjudication predated that ratio, each credit claim requires fresh item-wise examination against the applicable test, rather than a collective determination of eligibility. Case-Laws Central Excise Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798316