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Structural Items in Support Structures Qualify as Capital Goods for Cenvat Credit u/r 2(a) of Cenvat Credit Rules.
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....Cenvat credit - structural items such as M.S. angles, M.S. Channels, CTD Bar, TMT Bar, etc. and welding electrodes - the structural items used in the fabrication of support structures would fall within the ambit of Capital Goods as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit. - AT....