https://www.taxtmi.com/caselaws?id=336805 Cenvat credit on iron and steel structural items used to fabricate a kiln, heat exchanger, pollution control equipment, chimney, induction furnace and similar technical structures was examined under the user test applied by the Supreme Court. Structural steel used to make equipment and structures integral to the manufacturing set-up was treated as satisfying that test, so the items fell within the scope of admissible credit as capital goods or inputs under Rule 2(a) of the Cenvat Credit Rules, 2004. The disallowance of credit was therefore held unsustainable, and the credit eligibility claim succeeded. en-us Mon, 19 Dec 2016 00:00:00 +0530 Thu, 05 Jan 2017 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336805 Cenvat credit on iron and steel structural items used to fabricate a kiln, heat exchanger, pollution control equipment, chimney, induction furnace and similar technical structures was examined under the user test applied by the Supreme Court. Structural steel used to make equipment and structures integral to the manufacturing set-up was treated as satisfying that test, so the items fell within the scope of admissible credit as capital goods or inputs under Rule 2(a) of the Cenvat Credit Rules, 2004. The disallowance of credit was therefore held unsustainable, and the credit eligibility claim succeeded. Case-Laws Central Excise Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336805