https://www.taxtmi.com/caselaws?id=333655 Cenvat credit on CTD bars, TMT bars and similar steel items used to fabricate support structures inside the factory was admissible where the structures formed part of machinery needed for its functioning. The user test was applied, and items used for furnaces, chimneys and material handling systems were treated as part of the relevant capital goods rather than as civil structures. Revenue reliance on cases involving general civil or roofing structures was held inapposite on the facts. The later amendment to the definition of input in Explanation II to Rule 2(a) was treated as prospective, so it did not defeat the credit claim for the relevant period; denial of credit and penalties was unsustainable. en-us Fri, 14 Oct 2016 00:00:00 +0530 Thu, 20 Oct 2016 17:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333655 Cenvat credit on CTD bars, TMT bars and similar steel items used to fabricate support structures inside the factory was admissible where the structures formed part of machinery needed for its functioning. The user test was applied, and items used for furnaces, chimneys and material handling systems were treated as part of the relevant capital goods rather than as civil structures. Revenue reliance on cases involving general civil or roofing structures was held inapposite on the facts. The later amendment to the definition of input in Explanation II to Rule 2(a) was treated as prospective, so it did not defeat the credit claim for the relevant period; denial of credit and penalties was unsustainable. Case-Laws Central Excise Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333655