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2017 (3) TMI 1083 - AT - Central ExciseCENVAT credit - M.S. Flats, angles, bars, channels/ shapes & sections, H.R./C.R. strips/coils, welding electrodes paint, thinner, adhesive, flange beams etc. as inputs in construction/fabrication of structural supports, embedded to earth, Frame works, working platforms, etc - denial on the ground that the said goods are neither inputs nor capital goods - Held that: - the appellant have constructed/fabricated machinery and its support structures, accordingly they are entitled to Cenvat credit on the goods in question including welding electrodes - issue being wholly interpretational, extended period of limitation is not invokable - appeal allowed - decided in favor of appellant.
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