https://www.taxtmi.com/caselaws?id=54371 Cenvat credit was available on iron and steel items used to manufacture capital goods installed in the factory, because Rule 2(g) of the Cenvat Credit Rules, 2002 and Explanation (2) treat inputs used in the manufacture of capital goods as eligible when those capital goods are further used in the manufacturer's factory. The fact that the capital goods were attached to earth or were not themselves excisable goods was immaterial, since the decisive test was their use in production. Credit already reversed for items used for structural or construction purposes was noted separately, but denial of credit on the disputed inputs was not sustainable. en-us Tue, 17 May 2005 00:00:00 +0530 Tue, 19 Oct 2010 17:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54371 Cenvat credit was available on iron and steel items used to manufacture capital goods installed in the factory, because Rule 2(g) of the Cenvat Credit Rules, 2002 and Explanation (2) treat inputs used in the manufacture of capital goods as eligible when those capital goods are further used in the manufacturer's factory. The fact that the capital goods were attached to earth or were not themselves excisable goods was immaterial, since the decisive test was their use in production. Credit already reversed for items used for structural or construction purposes was noted separately, but denial of credit on the disputed inputs was not sustainable. Case-Laws Central Excise Tue, 17 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54371