https://www.taxtmi.com/caselaws?id=346202 CENVAT credit on M.S. angles, channels, beams, plates, TMT bars and similar structural steel items used to fabricate capital goods and integral support structures was held admissible. Applying the user test, the Tribunal treated such items as part of the capital goods or their components, spares or accessories when they were essential to the functioning of the machinery. The denial of credit was therefore unsustainable, and the demand, interest and penalty were set aside. 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 CENVAT credit on M.S. angles, channels, beams, plates, TMT bars and similar structural steel items used to fabricate capital goods and integral support structures was held admissible. Applying the user test, the Tribunal treated such items as part of the capital goods or their components, spares or accessories when they were essential to the functioning of the machinery. The denial of credit was therefore unsustainable, and the demand, interest and penalty were set aside. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346202