Cenvat credit on steel support structures turns on the user test and supporting evidence; matter remitted for fresh verification.

Cenvat credit on structural steel items used to fabricate support structures for capital goods is determined by the definition of input and capital goods under the Cenvat Credit Rules and the user test, namely whether the goods are integrally connected with the functioning of the capital goods. The Tribunal noted that eligibility depends on supporting evidence, including a Chartered Engineer's certificate or equivalent proof of actual use. As the record lacked sufficient verification, the matter was remitted to the adjudicating authority for fresh examination of the credit claim and the evidence to be produced.

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Issues: Whether Cenvat credit was admissible on structural steel items used in fabrication of support structures for capital goods and whether the matter required remand for verification of use and supporting evidence.

Analysis: Credit on structural items used to fabricate support structures for capital goods is governed by the definition of input and capital goods under the Cenvat Credit Rules, and the applicable test is whether the goods are put to use in a manner integrally connected with the functioning of the capital goods. The Tribunal relied on the settled principle that the user test applies to determine eligibility where steel items are used in fabrication of support structures, but also found that the claim must be supported by evidence. Since the record did not contain sufficient proof, including a Chartered Engineer's certificate, verification by the adjudicating authority was necessary.

Conclusion: The issue of credit eligibility was not finally decided on merits and was remitted for fresh examination in the light of the settled legal principle and the evidence to be produced by the appellant.

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