https://www.taxtmi.com/caselaws?id=340631 Cenvat credit was allowed on steel and other items used in fabrication, alignment and support structures for machinery and plant installed in the factory. The Tribunal applied the user test and followed its earlier line of decisions holding that materials used to fabricate support structures and machinery parts for capital goods can qualify as eligible inputs or as part of capital goods for credit purposes. Contrary views were not followed because later decisions recognised credit where the materials are used for supporting and installing plant and machinery within the factory premises. en-us Tue, 21 Feb 2017 00:00:00 +0530 Fri, 24 Mar 2017 07:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340631 Cenvat credit was allowed on steel and other items used in fabrication, alignment and support structures for machinery and plant installed in the factory. The Tribunal applied the user test and followed its earlier line of decisions holding that materials used to fabricate support structures and machinery parts for capital goods can qualify as eligible inputs or as part of capital goods for credit purposes. Contrary views were not followed because later decisions recognised credit where the materials are used for supporting and installing plant and machinery within the factory premises. Case-Laws Central Excise Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340631