https://www.taxtmi.com/caselaws?id=337214 Cenvat credit was treated as admissible on steel items used to fabricate capital goods and technological support structures within the factory. Applying the user test, the text states that steel items used in making eligible capital goods, or their integral accessories, parts, or support structures necessary for installation and operation, qualify as inputs under the Cenvat Credit Rules. The analysis relies on binding precedent that such goods are eligible when deployed in the manufacture of capital goods used in the factory. On that basis, the disallowance of credit was unsustainable and the appellant was entitled to the claimed credit. en-us Mon, 19 Dec 2016 00:00:00 +0530 Mon, 09 Jan 2017 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337214 Cenvat credit was treated as admissible on steel items used to fabricate capital goods and technological support structures within the factory. Applying the user test, the text states that steel items used in making eligible capital goods, or their integral accessories, parts, or support structures necessary for installation and operation, qualify as inputs under the Cenvat Credit Rules. The analysis relies on binding precedent that such goods are eligible when deployed in the manufacture of capital goods used in the factory. On that basis, the disallowance of credit was unsustainable and the appellant was entitled to the claimed credit. Case-Laws Central Excise Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337214