https://www.taxtmi.com/caselaws?id=346200 CENVAT credit was considered admissible on M.S. angles, channels, beams, sheets, plates and similar structural items when they were used to fabricate support structures for capital goods such as machinery and equipment. Applying the user test and the settled principle that components, spares and accessories of capital goods fall within the scope of capital goods, the Tribunal treated such fabricated support structures as part of the relevant machinery. On that basis, credit on the structural items used for fabrication of the supporting structures was allowed, and the disallowance was found unsustainable. en-us Fri, 24 Mar 2017 00:00:00 +0530 Mon, 07 Aug 2017 11:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346200 CENVAT credit was considered admissible on M.S. angles, channels, beams, sheets, plates and similar structural items when they were used to fabricate support structures for capital goods such as machinery and equipment. Applying the user test and the settled principle that components, spares and accessories of capital goods fall within the scope of capital goods, the Tribunal treated such fabricated support structures as part of the relevant machinery. On that basis, credit on the structural items used for fabrication of the supporting structures was allowed, and the disallowance was found unsustainable. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346200