https://www.taxtmi.com/caselaws?id=336003 Cenvat credit was considered admissible on structural steel items used to fabricate support structures for machinery and on oxygen gas used within the factory for repair and maintenance of machinery. Applying the settled user test, steel used for machinery-supporting structures was treated as falling within the scope of capital goods for credit purposes. Oxygen gas was also covered because Rule 2(k) of the Cenvat Credit Rules, 2004 extends to goods used in or in relation to manufacture, including consumables used for maintenance within the factory. The analysis followed consistent authority recognising credit where the goods support the manufacturing apparatus or its upkeep. en-us Tue, 01 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336003 Cenvat credit was considered admissible on structural steel items used to fabricate support structures for machinery and on oxygen gas used within the factory for repair and maintenance of machinery. Applying the settled user test, steel used for machinery-supporting structures was treated as falling within the scope of capital goods for credit purposes. Oxygen gas was also covered because Rule 2(k) of the Cenvat Credit Rules, 2004 extends to goods used in or in relation to manufacture, including consumables used for maintenance within the factory. The analysis followed consistent authority recognising credit where the goods support the manufacturing apparatus or its upkeep. Case-Laws Central Excise Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336003