Cenvat credit allowable on MS Steel items used for structural support

Thiru Arooran Sugars Ltd. Vs Commissioner of Central Excise (CESTAT Chennai) The credit on MS items used for structural supports has been denied alleging that after fabrication and fixing to the earth, these become immovable property. The department has also applied amendment dt. 07.07.2009 retrospectively so as to deny the credit. In the case of the Mundra Ports & Special Economic Zone Ltd. Vs CCE & Cus. – 2015-TIOL-1288-HC-AHM-ST = 2015 (39) STR 726 (Guj.), it has been observed that the Tribunal has not explained in the decision of Vandana Global (supra) as to what is the aid u...