Cenvat credit on structural steel for support structures depends on actual use and proof of evidence.

Structural steel and allied items used to fabricate support structures for capital goods can qualify for cenvat credit under the user test as components, spares or accessories under Rule 2(a) of the Cenvat Credit Rules, 2004. Entitlement, however, depends on proof that the goods were actually so used, and where supporting evidence such as a Chartered Engineer's certificate is absent, the claim requires factual verification before final determination. The matter was therefore remitted for examination of the evidence in light of the settled principle.

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Issues: Whether cenvat credit was admissible on structural steel and allied items used for fabrication of support structures for capital goods, and whether the claim required verification of evidence before final determination.

Analysis: The relevant legal principle accepted in prior precedent is that structural items used to fabricate support structures for capital goods can, on application of the user test, fall within the ambit of components, spares or accessories of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004. However, entitlement to credit depends on proof that the goods were in fact so used. As no Chartered Engineer's certificate or comparable supporting evidence had been produced, the factual claim required examination by the adjudicating authority. The matter was therefore fit to be remanded for verification and decision in the light of the settled legal principle.

Conclusion: The structural items were held capable of qualifying for cenvat credit in principle if used as support structures for capital goods, but the appellant's entitlement was not finally decided and was remitted for factual verification.

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