https://www.taxtmi.com/caselaws?id=336938 Structural steel items used to fabricate support structures for machinery may qualify as capital goods where the user test shows a direct functional nexus with the machines. When such items are not merely construction material but are integrally connected with the working of kilns, conveyors and related equipment, they can fall within the scope of capital goods, including components, spares and accessories. On that basis, the article states that Cenvat credit is available on the structural steel used for such fabrication. 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 may qualify as capital goods where the user test shows a direct functional nexus with the machines. When such items are not merely construction material but are integrally connected with the working of kilns, conveyors and related equipment, they can fall within the scope of capital goods, including components, spares and accessories. On that basis, the article states that Cenvat credit is available on the structural steel used for such fabrication. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336938