CENVAT Credit Eligibility: Steel used in Fabrication of plant and machinery

Commissioner of Central Excise, Customs and Service Tax Vs Viraj Steel and Energy Limited (CESTAT Kolkata)

The Commissioner of Central Excise challenged Viraj Steel and Energy Limited’s CENVAT credit claims on various steel items. This led to an appeal, resulting in a crucial ruling by CESTAT Kolkata.

The crux of the matter lay in whether the steel items procured by Viraj Steel qualified as ‘input’ or ‘capital goods’ under the CENVAT Credit Rules, 2004. The Revenue contended that these items were not integral to the sponge iron manufacturing pro

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