2026-VIL-1361-CESTAT-BLR-CE
  1. Home
  2. 2026-VIL-1361-CESTAT-BLR-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - CENVAT Credit on Structural Steel Items - Capital Goods - Immovable Property - Whether structural steel items and materials used for fabrication of support structures that become permanently affixed to the ground and form part of immovable property can be claimed as CENVAT credit on inputs or capital goods, and whether the amendment to CENVAT Credit Rules 2004 dated 07.07.2009 is clarificatory or prospective in operation - HELD - The issue of CENVAT credit eligibility for structural steel items used in fabrication of support structures for capital goods is no longer res integra having been considered in catena of decisions by the Tribunal, High Courts and Supreme Court. The principle that capital goods become immovable property is irrelevant to the question of credit eligibility which must be determined at the stage before such goods become part of immovable property. The structural steel items used for fabrication of structures for installation of capital goods are directly or indirectly used in manufacture of final products and fall within the definition of inputs under the CENVAT Credit Rules - The amendment to the CCR, 2004 by Notification No. 16/2009-CE (NT) dtd 07.07.2009 is not clarificatory but prospective in operation and cannot apply retrospectively to periods prior to 07.07.2009 - For the period prior to 07.07.2009, the appellant is duly eligible to avail CENVAT credit on steel, cement, electrodes and gases used for fabrication of structural items - The impugned order denying CENVAT credit is set aside to the extent of demands up to 07.07.2009 – The appeal is partly allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?