https://www.taxtmi.com/caselaws?id=336940 Structural steel items such as angles, channels, beams and plates used to fabricate support structures for capital goods within the factory were treated as eligible for Cenvat credit. Applying the settled user test, the Tribunal held that such items function as parts or components of the machinery when used to enable effective plant operation, and they do not lose credit eligibility merely because they are fixed to earth. The amendment to Explanation II to Rule 2(a) of the Cenvat Credit Rules, 2004 was not treated as clarificatory for the relevant period, so the exclusion operated only prospectively and the credit denial could not be sustained. en-us Tue, 20 Dec 2016 00:00:00 +0530 Mon, 09 Jan 2017 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336940 Structural steel items such as angles, channels, beams and plates used to fabricate support structures for capital goods within the factory were treated as eligible for Cenvat credit. Applying the settled user test, the Tribunal held that such items function as parts or components of the machinery when used to enable effective plant operation, and they do not lose credit eligibility merely because they are fixed to earth. The amendment to Explanation II to Rule 2(a) of the Cenvat Credit Rules, 2004 was not treated as clarificatory for the relevant period, so the exclusion operated only prospectively and the credit denial could not be sustained. Case-Laws Central Excise Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336940