Cenvat Credit Eligibility Confirmed for Structural Items Used in Support Structures u/r 2(a) of Cenvat Credit Rules.

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....Cenvat credit - railway tracks are embedded to earth - 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....