2011 (9) TMI 972 - HC - Central Excise

CENVAT credit - support structures - N/N. 16/2009-C.E. (N.T.), dated 7-7-2009 - capital goods - inputs - retrospective amendment

Summary

The High Court of Chhattisgarh considered the following questions in a judgment:
1. Whether an amendment to Explanation 2 to Rule 2(k) of the CENVAT Credit Rules, 2004 is retrospective in operation.
2. Whether support structures of production machineries can be considered as 'capital goods' for CENVAT Credit.
3. Whether supporting structures of production machineries can be considered as 'input' for CENVAT Credit.