https://www.taxtmi.com/caselaws?id=262329 Steel plates, M.S. angles, M.S. channels and H.R. plates used to fabricate and erect supporting structurals for plant and machinery can qualify for credit where the user test is satisfied. The Court treated its earlier Division Bench view, read with Rajasthan Spinning & Weaving Mills, as governing and distinguished the Revenue's contrary precedent because that case concerned complete machinery purchased by the assessee, not fabrication materials. The Tribunal's reliance on the later notification and the adverse precedent was rejected, and the credit claim was upheld. en-us Fri, 03 Jul 2015 00:00:00 +0530 Fri, 07 Aug 2015 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262329 Steel plates, M.S. angles, M.S. channels and H.R. plates used to fabricate and erect supporting structurals for plant and machinery can qualify for credit where the user test is satisfied. The Court treated its earlier Division Bench view, read with Rajasthan Spinning & Weaving Mills, as governing and distinguished the Revenue's contrary precedent because that case concerned complete machinery purchased by the assessee, not fabrication materials. The Tribunal's reliance on the later notification and the adverse precedent was rejected, and the credit claim was upheld. Case-Laws Central Excise Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262329