https://www.taxtmi.com/caselaws?id=346205 The Tribunal held that items like M.S. Bar, H.R. Coils, Sheets, Plates, Angles, Channels, etc., used for repair/maintenance of capital goods were eligible for CENVAT credit with a Chartered Engineers' Certificate. The Tribunal applied the "user test" and precedent, concluding that structural steel items used in fabrication of support structures qualified as capital goods under Cenvat Credit Rules. The appeal was allowed, setting aside the order for recovery of credit, interest, and penalty, providing relief in favor of the appellant in accordance with the law. 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 The Tribunal held that items like M.S. Bar, H.R. Coils, Sheets, Plates, Angles, Channels, etc., used for repair/maintenance of capital goods were eligible for CENVAT credit with a Chartered Engineers' Certificate. The Tribunal applied the "user test" and precedent, concluding that structural steel items used in fabrication of support structures qualified as capital goods under Cenvat Credit Rules. The appeal was allowed, setting aside the order for recovery of credit, interest, and penalty, providing relief in favor of the appellant in accordance with the law. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346205