https://www.taxtmi.com/caselaws?id=337061 The Tribunal ruled in favor of the appellants, determining that the structural steel items used in fabricating support structures for capital goods qualified as 'capital goods' under the Cenvat Credit Rules. By applying the 'user test,' it was established that these items were integral parts of relevant machines, entitling the appellants to avail Cenvat credit on the disputed steel items. The decision emphasized the necessity for suitable support for capital goods, ultimately allowing the appeals in favor of the appellants. en-us Wed, 16 Nov 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337061 The Tribunal ruled in favor of the appellants, determining that the structural steel items used in fabricating support structures for capital goods qualified as 'capital goods' under the Cenvat Credit Rules. By applying the 'user test,' it was established that these items were integral parts of relevant machines, entitling the appellants to avail Cenvat credit on the disputed steel items. The decision emphasized the necessity for suitable support for capital goods, ultimately allowing the appeals in favor of the appellants. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337061