https://www.taxtmi.com/highlights?id=31764 Applying the “User Test” to the facts in hand, the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit. - AT en-us Thu, 20 Oct 2016 17:58:19 +0530 Thu, 20 Oct 2016 17:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31764 Applying the “User Test” to the facts in hand, the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit. - AT Highlights Central Excise Thu, 20 Oct 2016 17:58:19 +0530 https://www.taxtmi.com/highlights?id=31764