https://www.taxtmi.com/highlights?id=35504 CENVAT credit - capital goods - structurals, cement, as also, iron and steel, which are used to erect foundations - whether the "user test" is applied, or the test that they are the integral part of the capital goods is applied, the Assessees, in these cases, should get the benefit of Cenvat Credit, as they fall within the scope and ambit of both Rule 2(a)(A) and 2k of the 2004 Rules. - HC en-us Mon, 17 Jul 2017 11:45:34 +0530 Mon, 17 Jul 2017 11:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35504 CENVAT credit - capital goods - structurals, cement, as also, iron and steel, which are used to erect foundations - whether the "user test" is applied, or the test that they are the integral part of the capital goods is applied, the Assessees, in these cases, should get the benefit of Cenvat Credit, as they fall within the scope and ambit of both Rule 2(a)(A) and 2k of the 2004 Rules. - HC Highlights Central Excise Mon, 17 Jul 2017 11:45:34 +0530 https://www.taxtmi.com/highlights?id=35504