https://www.taxtmi.com/caselaws?id=336938 Structural steel items used to fabricate support structures for machinery qualify for Cenvat credit as capital goods or components where the user test establishes a direct functional nexus with the machinery. Steel used for structures supporting kilns, conveyors and related equipment is not merely construction material when the fabricated structures are integral to the machines' operation. As the definition of capital goods includes components, spares and accessories, support structures forming part of or necessary to the functioning of machinery fall within its scope, entitling the user to Cenvat credit. 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 Structural steel items used to fabricate support structures for machinery qualify for Cenvat credit as capital goods or components where the user test establishes a direct functional nexus with the machinery. Steel used for structures supporting kilns, conveyors and related equipment is not merely construction material when the fabricated structures are integral to the machines' operation. As the definition of capital goods includes components, spares and accessories, support structures forming part of or necessary to the functioning of machinery fall within its scope, entitling the user to Cenvat credit. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336938