erection and installation of technological
structures which are other than civil structures or structures for support of
any capital goods therefore, the ECIS ... Erection, Installation of technological structure which are other
than civil structure or structure for support of any capital goods. Therefore
the ECIS in the present
items (structural steels) used for fabrication of various structures of plants and machineries at site and /or in manufacture of structures supporting capital goods like ... used for fabrication and manufacture of various structures of plant and machineries including supporting structures for the capital goods. But when said structures are specifically
hand, we find that the structural steel
items have been used for the fabrication of support structures for
capital goods. The appellants have argued that ... been used for fabrication of capital goods, for repair and
maintenance of capital goods, for fabrication of staging structures and
supporting structures
CENVAT
Credit on inputs and capital goods used for
constructing foundations of capital goods and
fabrication of capital goods is no longer res integra ... CENVAT
credit on the inputs and capital goods used for
constructing foundations of capital goods and
fabrication of capital goods is no longer res integra
CENVAT
Credit on inputs and capital goods used for
constructing foundations of capital goods and
fabrication of capital goods is no longer res integra ... CENVAT
credit on the inputs and capital goods used for
constructing foundations of capital goods and
fabrication of capital goods is no longer res integra
applied for structural items used in the fabrication of support structures and the same would fall within the ambit of capital goods as contemplated under ... civil structure or a part thereof; or
(b) laying of foundation or making of structures for support of capital goods,
except for the provision
maintenance (reconditioning) of plant and machinery and (c) for fabricating structural support to capital goods. The appellant is also against the decision of the lower ... third issue (whether the structural materials used to fabricate structural support for erecting capital goods can be considered to be inputs for the purpose
services in regard to building, civil structure or part thereof, laying of foundation, making of support structures of capital goods etc; then it would make ... construction of building, civil structure or part thereof or laying foundation or works of support structure to capital goods. This cannot mean that such works
even if it is assumed that the supporting structures fabricated from the structural items are capital goods, such structural items cannot qualify to be inputs ... installation of which supporting structures were fabricated from these structural materials. But such supporting structures were held to be not capital goods in the case
been used for fabrication
of capital goods, for repair and maintenance of capital
goods, for fabrication of staging structures and supporting
structures ... purpose of fabrication of capital
goods for repair and maintenance of capital goods, for
fabrication of staging structures and supporting structures etc.
He further informed
