https://www.taxtmi.com/caselaws?id=336477 The Tribunal allowed the appeal, granting the appellant Cenvat credit on steel items used in fabricating supporting structures for capital goods. The decision emphasized the application of the user test principle and aligned with precedents supporting the eligibility of steel items for such credit, highlighting the importance of considering the purpose and usage of items in determining eligibility. en-us Thu, 29 Sep 2016 00:00:00 +0530 Thu, 22 Dec 2016 13:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336477 The Tribunal allowed the appeal, granting the appellant Cenvat credit on steel items used in fabricating supporting structures for capital goods. The decision emphasized the application of the user test principle and aligned with precedents supporting the eligibility of steel items for such credit, highlighting the importance of considering the purpose and usage of items in determining eligibility. Case-Laws Central Excise Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336477