https://www.taxtmi.com/caselaws?id=343836 Steel structurals used to fabricate support structures for machinery were treated as eligible for Cenvat credit where they were integral to the erection and functioning of the machinery. The Tribunal applied the user test and the principle that capital goods include components, spares and accessories used to support machinery necessary for its operation. On that basis, the denial of credit was held unsustainable, the assessee's appeal succeeded, and the Revenue's cross-appeal was rejected. en-us Mon, 29 May 2017 00:00:00 +0530 Fri, 09 Jun 2017 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343836 Steel structurals used to fabricate support structures for machinery were treated as eligible for Cenvat credit where they were integral to the erection and functioning of the machinery. The Tribunal applied the user test and the principle that capital goods include components, spares and accessories used to support machinery necessary for its operation. On that basis, the denial of credit was held unsustainable, the assessee's appeal succeeded, and the Revenue's cross-appeal was rejected. Case-Laws Central Excise Mon, 29 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343836