https://www.taxtmi.com/caselaws?id=249845 Structural steel items used in the erection of plant and machinery for a cement unit were treated as eligible capital goods for CENVAT credit because they formed integral components of the machinery and satisfied the user test. The Court followed the assessee's own earlier case on the same factual matrix and held that the contrary precedent relied on by the Revenue was distinguishable on its facts. Credit was therefore upheld and the Revenue's challenge failed. en-us Thu, 10 Jul 2014 00:00:00 +0530 Thu, 31 Jul 2025 15:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249845 Structural steel items used in the erection of plant and machinery for a cement unit were treated as eligible capital goods for CENVAT credit because they formed integral components of the machinery and satisfied the user test. The Court followed the assessee's own earlier case on the same factual matrix and held that the contrary precedent relied on by the Revenue was distinguishable on its facts. Credit was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Thu, 10 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249845