https://www.taxtmi.com/caselaws?id=333460 Cenvat credit on structural steel items such as angles, channels, beams and plates used in fabricating support structures for plant and machinery was treated as admissible where the items had a functional nexus with capital goods. The relevant inquiry was not whether the plant or machinery was immovable, but whether the steel items were used in relation to capital goods and formed part of their fabrication or support arrangement within the manufacturing setup. Applying the user test and prior decisions on structurals used for erection or fabrication of plant and machinery, the disallowance was found unsustainable. en-us Thu, 29 Sep 2016 00:00:00 +0530 Fri, 14 Oct 2016 13:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333460 Cenvat credit on structural steel items such as angles, channels, beams and plates used in fabricating support structures for plant and machinery was treated as admissible where the items had a functional nexus with capital goods. The relevant inquiry was not whether the plant or machinery was immovable, but whether the steel items were used in relation to capital goods and formed part of their fabrication or support arrangement within the manufacturing setup. Applying the user test and prior decisions on structurals used for erection or fabrication of plant and machinery, the disallowance was found unsustainable. Case-Laws Central Excise Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333460