https://www.taxtmi.com/caselaws?id=346201 CENVAT credit was admissible on M.S. angles, channels, beams, TMT bars, CTD bars and H.R. sheets used to fabricate support structures for machinery and to repair and maintain capital goods in the factory. Applying the definition of input and the user test, the Tribunal treated structural items used for fabrication of support structures as eligible where they formed part of the capital goods use. The claim was also supported by Chartered Engineer certificates and consistent prior decisions on similar facts. Credit on the disputed structural materials was therefore allowed in favour of the assessee. en-us Fri, 24 Mar 2017 00:00:00 +0530 Sat, 05 Aug 2017 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346201 CENVAT credit was admissible on M.S. angles, channels, beams, TMT bars, CTD bars and H.R. sheets used to fabricate support structures for machinery and to repair and maintain capital goods in the factory. Applying the definition of input and the user test, the Tribunal treated structural items used for fabrication of support structures as eligible where they formed part of the capital goods use. The claim was also supported by Chartered Engineer certificates and consistent prior decisions on similar facts. Credit on the disputed structural materials was therefore allowed in favour of the assessee. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346201