https://www.taxtmi.com/caselaws?id=335788 Cenvat credit was held admissible on steel items such as plates, angles and channels used to fabricate support structures for plant and machinery within the factory, because the fabricated structures were treated as integral to the functioning of the capital goods and not merely as civil construction. The same principle was applied to oxygen gas and welding electrodes used in that fabrication, as there was no material showing they were confined to repair and maintenance. Applying the user test and the prevailing view on support structures linked to machinery, the credit claim succeeded and the Revenue's appeals failed. en-us Thu, 22 Sep 2016 00:00:00 +0530 Fri, 09 Dec 2016 12:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335788 Cenvat credit was held admissible on steel items such as plates, angles and channels used to fabricate support structures for plant and machinery within the factory, because the fabricated structures were treated as integral to the functioning of the capital goods and not merely as civil construction. The same principle was applied to oxygen gas and welding electrodes used in that fabrication, as there was no material showing they were confined to repair and maintenance. Applying the user test and the prevailing view on support structures linked to machinery, the credit claim succeeded and the Revenue's appeals failed. Case-Laws Central Excise Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335788