CENVAT Credit Allowed for Cement and Steel Used in Plant Foundation as Capital Goods, Chartered Engineer Confirms Validity.

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....CENVAT Credit - Cement, MS angles, Channels, Beams, Bars, etc. used for foundation of plant and machinery - it clearly appears that all the goods were used for capital goods in the factory of the appellant. On the basis of the Chartered Engineer’s Certificate, there are no reason why the CENVAT credit should not be allowed. - AT....