https://www.taxtmi.com/caselaws?id=345826 Cenvat credit on structural steel used to fabricate support structures for capital goods was treated as admissible where the items supported machinery such as a kiln, conveyor system and furnace. Applying the user test, the fabricated supports were regarded as part of the machinery and therefore within the concept of capital goods, including components, spares and accessories. An earlier contrary view denying credit on similar items was not followed, and credit was allowed under the Cenvat credit framework. en-us Thu, 22 Jun 2017 00:00:00 +0530 Wed, 02 Aug 2017 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345826 Cenvat credit on structural steel used to fabricate support structures for capital goods was treated as admissible where the items supported machinery such as a kiln, conveyor system and furnace. Applying the user test, the fabricated supports were regarded as part of the machinery and therefore within the concept of capital goods, including components, spares and accessories. An earlier contrary view denying credit on similar items was not followed, and credit was allowed under the Cenvat credit framework. Case-Laws Central Excise Thu, 22 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345826