https://www.taxtmi.com/caselaws?id=346200 The Tribunal held that M.S. Angles, Channels, Beams, etc., used in supporting structures for capital goods are eligible for CENVAT credit. The 'user test' established by the Supreme Court was applied to determine eligibility, considering these items as parts of relevant machines. The decision overturned the demand for recovery of credit, emphasizing the essential role of structural items in the functioning of capital goods. The judgment clarifies the admissibility of credit on such structural items, aligning with legal precedents and rules. Both appeals were allowed with consequential relief, if any, as per law. 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 The Tribunal held that M.S. Angles, Channels, Beams, etc., used in supporting structures for capital goods are eligible for CENVAT credit. The 'user test' established by the Supreme Court was applied to determine eligibility, considering these items as parts of relevant machines. The decision overturned the demand for recovery of credit, emphasizing the essential role of structural items in the functioning of capital goods. The judgment clarifies the admissibility of credit on such structural items, aligning with legal precedents and rules. Both appeals were allowed with consequential relief, if any, as per law. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346200