https://www.taxtmi.com/caselaws?id=332836 Cenvat credit was admissible on steel items used to fabricate ducts, cyclones, attending platforms, staircases and supporting structures integral to plant machinery. The user test was applied to determine that these structures served the effective functioning, access and supervision of the capital equipment in the manufacturing process. Mere fixation to the earth or resulting immovability did not, by itself, defeat credit eligibility. The insistence on emergence of a separate excisable item was found inconsistent with the credit rules, so the denial of credit, demand, interest and penalty could not be sustained. en-us Fri, 16 Sep 2016 00:00:00 +0530 Sat, 15 Oct 2016 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332836 Cenvat credit was admissible on steel items used to fabricate ducts, cyclones, attending platforms, staircases and supporting structures integral to plant machinery. The user test was applied to determine that these structures served the effective functioning, access and supervision of the capital equipment in the manufacturing process. Mere fixation to the earth or resulting immovability did not, by itself, defeat credit eligibility. The insistence on emergence of a separate excisable item was found inconsistent with the credit rules, so the denial of credit, demand, interest and penalty could not be sustained. Case-Laws Central Excise Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332836