Cenvat credit eligible on Materials for making Foundation of Machineries in factory premises

Hng Float Glass Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) We find that the adjudicating authority has denied the cenvat credit in respect of Cement, TMT bars, MS angles, channels, beams, racks, plates, etc. used for making foundation of machineries installed in the factory premises and also for making structures for support of the plant. The credit was denied mainly on the ground that the amendment in Rule 2(a) brought by notification no. 16/2009-CE (N.T.) barred the availment of cenvat credit on the goods in question from retrospective effect. This finding of the adjudicating authority is b...