https://www.taxtmi.com/caselaws?id=346202 The Tribunal held that the M.S. Angles, Channels, Beams, etc., used in the fabrication of capital goods and structures were eligible for CENVAT credit under Rule 2(a) of CCR, 2004. Applying the user test, the Tribunal determined that these structural items fell within the definition of 'Capital Goods.' The appeal was allowed, the impugned order was set aside, and the appellant was granted consequential relief as per law. en-us Fri, 24 Mar 2017 00:00:00 +0530 Mon, 07 Aug 2017 11:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346202 The Tribunal held that the M.S. Angles, Channels, Beams, etc., used in the fabrication of capital goods and structures were eligible for CENVAT credit under Rule 2(a) of CCR, 2004. Applying the user test, the Tribunal determined that these structural items fell within the definition of 'Capital Goods.' The appeal was allowed, the impugned order was set aside, and the appellant was granted consequential relief as per law. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346202