https://www.taxtmi.com/caselaws?id=333595 Cenvat credit was admissible on structural steel items such as TMT bars, plates, channels and pipes used to fabricate support structures and machinery components within a cement factory. The text applies the user test and treats such goods as parts, components or accessories of capital goods where they are used for assembling and supporting plant and machinery, including kiln parts, coal mills, conveyors, tanks and silos. Credit cannot be denied merely because the resulting structure is embedded to earth or viewed as immovable, and the manufacturer need not establish excisability or marketability of the fabricated structure before credit is allowed. The later exclusion of such items from the definition of input was prospective. en-us Tue, 27 Sep 2016 00:00:00 +0530 Tue, 18 Oct 2016 12:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333595 Cenvat credit was admissible on structural steel items such as TMT bars, plates, channels and pipes used to fabricate support structures and machinery components within a cement factory. The text applies the user test and treats such goods as parts, components or accessories of capital goods where they are used for assembling and supporting plant and machinery, including kiln parts, coal mills, conveyors, tanks and silos. Credit cannot be denied merely because the resulting structure is embedded to earth or viewed as immovable, and the manufacturer need not establish excisability or marketability of the fabricated structure before credit is allowed. The later exclusion of such items from the definition of input was prospective. Case-Laws Central Excise Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333595