https://www.taxtmi.com/caselaws?id=346204 The Tribunal allowed the appeal, granting CENVAT credit on structural items like M.S. Channels, Angles, Beams used in fabricating capital goods. Emphasizing the 'user test,' it concluded these items qualified as capital goods, overturning the demand for credit recovery. The judgment underscored the importance of evidence, including Chartered Engineers' Certificate, in determining eligibility for credit, aligning with precedents and the definition of 'input' under CCR, 2004. The decision favored the appellant, setting aside the previous order and highlighting the pivotal role of the 'user test' in such determinations. en-us Fri, 24 Mar 2017 00:00:00 +0530 Mon, 07 Aug 2017 11:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346204 The Tribunal allowed the appeal, granting CENVAT credit on structural items like M.S. Channels, Angles, Beams used in fabricating capital goods. Emphasizing the 'user test,' it concluded these items qualified as capital goods, overturning the demand for credit recovery. The judgment underscored the importance of evidence, including Chartered Engineers' Certificate, in determining eligibility for credit, aligning with precedents and the definition of 'input' under CCR, 2004. The decision favored the appellant, setting aside the previous order and highlighting the pivotal role of the 'user test' in such determinations. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346204