CENVAT credit - capital goods - structurals, cement, as also,...

CENVAT credit - capital goods - structurals, cement, as also, iron and steel, which are used to erect foundations - whether the "user test" is applied, or the test that they are the integral part of the capital goods is applied, the Assessees, in these cases, should get the benefit of Cenvat Credit, as they fall within the scope and ambit of both Rule 2(a)(A) and 2k of the 2004 Rules. - HC