https://www.taxtmi.com/caselaws?id=257727 Cenvat credit was held admissible on MS rods, sheets, channels, plates and flats used to fabricate structurals supporting machinery such as crushers, kilns and hoppers, because those supports were integral to erection and functioning of the machinery. The user test was applied to treat the steel items as eligible when used in machinery support structures, and the contrary Larger Bench ruling was distinguished as dealing with mere construction material on different facts. The denial of credit was therefore not sustainable, and credit on the disputed goods was allowed. en-us Fri, 06 Mar 2015 00:00:00 +0530 Sat, 26 Jul 2025 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257727 Cenvat credit was held admissible on MS rods, sheets, channels, plates and flats used to fabricate structurals supporting machinery such as crushers, kilns and hoppers, because those supports were integral to erection and functioning of the machinery. The user test was applied to treat the steel items as eligible when used in machinery support structures, and the contrary Larger Bench ruling was distinguished as dealing with mere construction material on different facts. The denial of credit was therefore not sustainable, and credit on the disputed goods was allowed. Case-Laws Central Excise Fri, 06 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257727