https://www.taxtmi.com/caselaws?id=337061 Structural steel items used to fabricate support structures for machinery and equipment in cement manufacture were treated as eligible for Cenvat credit because they were integrally employed in the functioning and support of capital goods. Applying the user test, such items were not regarded as mere building material; instead, they formed part of the support arrangement for the machines and therefore fell within capital goods, including their components, spares and accessories. On that basis, Cenvat credit was admissible on the structural items used for fabrication of the support structures. 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 Structural steel items used to fabricate support structures for machinery and equipment in cement manufacture were treated as eligible for Cenvat credit because they were integrally employed in the functioning and support of capital goods. Applying the user test, such items were not regarded as mere building material; instead, they formed part of the support arrangement for the machines and therefore fell within capital goods, including their components, spares and accessories. On that basis, Cenvat credit was admissible on the structural items used for fabrication of the support structures. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337061