https://www.taxtmi.com/caselaws?id=335945 Cenvat credit is admissible on structural steel items such as M.S. angles, channels, plates, joists, beams and welding electrodes when they are used to fabricate support structures for capital goods inside the factory. The analysis applies the user test and treats credit eligibility as dependent on end use rather than tariff description; such items may qualify as components, spares or accessories of capital goods if they support their functioning in manufacture. The contrary view that attachment to earth by itself defeats credit was rejected in light of settled precedent, and the disallowance was set aside. en-us Thu, 22 Sep 2016 00:00:00 +0530 Tue, 13 Dec 2016 11:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335945 Cenvat credit is admissible on structural steel items such as M.S. angles, channels, plates, joists, beams and welding electrodes when they are used to fabricate support structures for capital goods inside the factory. The analysis applies the user test and treats credit eligibility as dependent on end use rather than tariff description; such items may qualify as components, spares or accessories of capital goods if they support their functioning in manufacture. The contrary view that attachment to earth by itself defeats credit was rejected in light of settled precedent, and the disallowance was set aside. Case-Laws Central Excise Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335945