https://www.taxtmi.com/caselaws?id=340421 Structural steel items used to fabricate support structures for capital goods were treated as eligible for Cenvat credit because the fabricated supports were integral to mounting and functioning the machinery. Applying the user test, the items were regarded as part of the capital goods as components, spares or accessories, consistent with prior Tribunal and Supreme Court guidance on similar steel items used in machine support structures. The disallowance was therefore unsustainable, and the credit demand, interest and penalties were set aside. en-us Mon, 23 Jan 2017 00:00:00 +0530 Tue, 21 Mar 2017 09:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340421 Structural steel items used to fabricate support structures for capital goods were treated as eligible for Cenvat credit because the fabricated supports were integral to mounting and functioning the machinery. Applying the user test, the items were regarded as part of the capital goods as components, spares or accessories, consistent with prior Tribunal and Supreme Court guidance on similar steel items used in machine support structures. The disallowance was therefore unsustainable, and the credit demand, interest and penalties were set aside. Case-Laws Central Excise Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340421