https://www.taxtmi.com/caselaws?id=336188 Cenvat credit on steel items such as M.S. bars, plates, angles, beams and channels was found admissible where they were used for repair, maintenance, modification and fabrication of support structures for plant and machinery inside the factory. The analysis applied the user test and treated structural steel used to fabricate capital goods, or their parts and accessories, as integrally connected with the functioning of the plant. It further noted that mere embedding in earth or use as structural material does not by itself defeat credit when the items are used in fabrication of capital goods or accessories. The disallowance was set aside in favour of the assessee. en-us Tue, 06 Dec 2016 00:00:00 +0530 Thu, 05 Jan 2017 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336188 Cenvat credit on steel items such as M.S. bars, plates, angles, beams and channels was found admissible where they were used for repair, maintenance, modification and fabrication of support structures for plant and machinery inside the factory. The analysis applied the user test and treated structural steel used to fabricate capital goods, or their parts and accessories, as integrally connected with the functioning of the plant. It further noted that mere embedding in earth or use as structural material does not by itself defeat credit when the items are used in fabrication of capital goods or accessories. The disallowance was set aside in favour of the assessee. Case-Laws Central Excise Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336188