https://www.taxtmi.com/caselaws?id=346205 CENVAT credit was held admissible on M.S. channels, plates, angles, welding electrodes and similar items used to fabricate support structures for capital goods and for their repair and maintenance. Applying the user test, the CESTAT Ahmedabad treated such structural items as qualifying as parts, components or accessories of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004, supported by evidence including Chartered Engineer's certificates. The disallowance of credit and the penalty did not survive, and relief followed in favour of the assessee. en-us Fri, 24 Mar 2017 00:00:00 +0530 Mon, 07 Aug 2017 11:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346205 CENVAT credit was held admissible on M.S. channels, plates, angles, welding electrodes and similar items used to fabricate support structures for capital goods and for their repair and maintenance. Applying the user test, the CESTAT Ahmedabad treated such structural items as qualifying as parts, components or accessories of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004, supported by evidence including Chartered Engineer's certificates. The disallowance of credit and the penalty did not survive, and relief followed in favour of the assessee. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346205