https://www.taxtmi.com/caselaws?id=335629 Cenvat credit was admissible on structural steel items used to fabricate support structures for capital goods and related machinery in the manufacturing plant. Applying the user test and following Singhal Enterprises, the Tribunal treated such items as components, spares or accessories of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004. It further held that the later amendment to Explanation-II to Rule 2(a) could not be applied retrospectively to the relevant period. The denial of credit was therefore set aside in favour of the assessee. en-us Wed, 28 Sep 2016 00:00:00 +0530 Tue, 06 Dec 2016 13:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335629 Cenvat credit was admissible on structural steel items used to fabricate support structures for capital goods and related machinery in the manufacturing plant. Applying the user test and following Singhal Enterprises, the Tribunal treated such items as components, spares or accessories of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004. It further held that the later amendment to Explanation-II to Rule 2(a) could not be applied retrospectively to the relevant period. The denial of credit was therefore set aside in favour of the assessee. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335629