https://www.taxtmi.com/caselaws?id=346489 Steel plates and M.S. channels used to fabricate and install pollution-control equipment in the manufacturing premises were treated as capital goods for Cenvat credit purposes because the items satisfied the Supreme Court's user test and were put to a qualifying functional use integral to the manufacturing process and compliance requirements. On that basis, credit was held admissible and denial of credit was unsustainable. en-us Fri, 21 Jul 2017 00:00:00 +0530 Thu, 17 Aug 2017 08:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346489 Steel plates and M.S. channels used to fabricate and install pollution-control equipment in the manufacturing premises were treated as capital goods for Cenvat credit purposes because the items satisfied the Supreme Court's user test and were put to a qualifying functional use integral to the manufacturing process and compliance requirements. On that basis, credit was held admissible and denial of credit was unsustainable. Case-Laws Central Excise Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346489