https://www.taxtmi.com/caselaws?id=344360 Structural steel items such as MS angles, channels, joists and beams used to fabricate support structures for kiln machinery were treated as eligible for Cenvat credit because they functioned as components integral to the capital goods rather than as mere building material. Applying the user test, the determinative question was whether the items formed part of the machinery or its supporting system. The settled view recognised structurals used in fabrication of support structures for capital goods as falling within the ambit of capital goods for Cenvat purposes, so the denial of credit was unsustainable. en-us Fri, 09 Jun 2017 00:00:00 +0530 Thu, 27 Jul 2017 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344360 Structural steel items such as MS angles, channels, joists and beams used to fabricate support structures for kiln machinery were treated as eligible for Cenvat credit because they functioned as components integral to the capital goods rather than as mere building material. Applying the user test, the determinative question was whether the items formed part of the machinery or its supporting system. The settled view recognised structurals used in fabrication of support structures for capital goods as falling within the ambit of capital goods for Cenvat purposes, so the denial of credit was unsustainable. Case-Laws Central Excise Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344360