https://www.taxtmi.com/caselaws?id=192939 Cenvat credit on MS structural items was found admissible where the evidence showed they were fabricated at site and used in the erection of conveyors, cooling bed, overhead tanks, billet pusher bed and furnaces as components or accessories of capital goods under the user test. In contrast, cement used for construction of an underground storage tank was treated as input for a civil structure and therefore did not qualify for credit in relation to capital goods or eligible manufacturing activity. The assessee succeeded on the steel items, while the cement credit was disallowed. en-us Thu, 21 Jan 2016 00:00:00 +0530 Wed, 05 Jul 2017 10:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192939 Cenvat credit on MS structural items was found admissible where the evidence showed they were fabricated at site and used in the erection of conveyors, cooling bed, overhead tanks, billet pusher bed and furnaces as components or accessories of capital goods under the user test. In contrast, cement used for construction of an underground storage tank was treated as input for a civil structure and therefore did not qualify for credit in relation to capital goods or eligible manufacturing activity. The assessee succeeded on the steel items, while the cement credit was disallowed. Case-Laws Central Excise Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192939