https://www.taxtmi.com/caselaws?id=346203 CENVAT credit was considered admissible on M.S. angles, channels, beams and similar structural steel items when they were used to fabricate support structures for capital goods installed in the factory. The Tribunal applied the user test and treated such items as part of the relevant machines or their components and accessories where they were worked upon to support machinery and facilitate its functioning. Credit was not to be denied merely because the items were used in fabrication of structures, so long as the structures were integrally connected with capital goods. The disallowance was therefore held unsustainable. en-us Fri, 24 Mar 2017 00:00:00 +0530 Mon, 07 Aug 2017 11:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346203 CENVAT credit was considered admissible on M.S. angles, channels, beams and similar structural steel items when they were used to fabricate support structures for capital goods installed in the factory. The Tribunal applied the user test and treated such items as part of the relevant machines or their components and accessories where they were worked upon to support machinery and facilitate its functioning. Credit was not to be denied merely because the items were used in fabrication of structures, so long as the structures were integrally connected with capital goods. The disallowance was therefore held unsustainable. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346203