https://www.taxtmi.com/caselaws?id=345732 CENVAT credit on iron and steel items used in fabrication of support structures and other capital goods for a sponge iron plant was admissible where the goods were integrally employed in making identifiable plant and machinery components within the factory. The dispute was resolved by applying the user test to determine whether the items, though classified under Chapter 72, functioned as capital goods, components, spares or accessories rather than as general structural material. Accepted factual findings showed actual use in fabrication, and the Revenue failed to dislodge them with evidence. The settled line of authority on use in fabrication of capital goods supported credit, so the Revenue challenge failed. en-us Wed, 12 Jul 2017 00:00:00 +0530 Wed, 04 Oct 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345732 CENVAT credit on iron and steel items used in fabrication of support structures and other capital goods for a sponge iron plant was admissible where the goods were integrally employed in making identifiable plant and machinery components within the factory. The dispute was resolved by applying the user test to determine whether the items, though classified under Chapter 72, functioned as capital goods, components, spares or accessories rather than as general structural material. Accepted factual findings showed actual use in fabrication, and the Revenue failed to dislodge them with evidence. The settled line of authority on use in fabrication of capital goods supported credit, so the Revenue challenge failed. Case-Laws Central Excise Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345732