https://www.taxtmi.com/caselaws?id=336010 Structural steel items used to fabricate support structures for machinery were treated as eligible capital goods for Cenvat credit because, under the user test, the fabricated supports formed part of the functioning of the machinery and operated as components, spares or accessories of the capital goods. The Tribunal reasoned that equipment such as kilns, conveyors and furnaces cannot function without suitable supports, so the disputed items assumed the character of parts of those machines. Credit was therefore allowable and the denial of Cenvat credit was unsustainable. en-us Wed, 16 Nov 2016 00:00:00 +0530 Wed, 14 Dec 2016 13:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336010 Structural steel items used to fabricate support structures for machinery were treated as eligible capital goods for Cenvat credit because, under the user test, the fabricated supports formed part of the functioning of the machinery and operated as components, spares or accessories of the capital goods. The Tribunal reasoned that equipment such as kilns, conveyors and furnaces cannot function without suitable supports, so the disputed items assumed the character of parts of those machines. Credit was therefore allowable and the denial of Cenvat credit was unsustainable. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336010