https://www.taxtmi.com/caselaws?id=336938 The Tribunal set aside the Commissioner's order, granting the appellant relief in a case concerning Cenvat credit on inputs and capital goods used in manufacturing. It was determined that certain structural items used in fabrication qualified as capital goods under the Cenvat Credit Rules, based on the 'user test' assessing their essential role in machine functioning. The appellant was deemed eligible for Cenvat credit on these structural items, clarifying their classification and providing guidance on applying the 'user test' for such determinations. en-us Wed, 16 Nov 2016 00:00:00 +0530 Sun, 01 Jan 2017 13:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336938 The Tribunal set aside the Commissioner's order, granting the appellant relief in a case concerning Cenvat credit on inputs and capital goods used in manufacturing. It was determined that certain structural items used in fabrication qualified as capital goods under the Cenvat Credit Rules, based on the 'user test' assessing their essential role in machine functioning. The appellant was deemed eligible for Cenvat credit on these structural items, clarifying their classification and providing guidance on applying the 'user test' for such determinations. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336938