https://www.taxtmi.com/caselaws?id=346724 Steel items such as channels, joists, plates, angles and TMT bars used to fabricate the structural support of machinery employed in manufacturing were treated as qualifying for CENVAT credit. Applying the user test and reading Rule 2(a)(A) of the Cenvat Credit Rules, 2004 as pari materia with the earlier capital goods definition, the Tribunal held that materials used to create an integral part of machinery, namely its supporting structure, fall within capital goods for credit purposes. The contrary view in Vandana Global Ltd. was regarded as no longer good law after later Supreme Court authority, and the denial of credit was held unsustainable. en-us Mon, 31 Jul 2017 00:00:00 +0530 Tue, 22 Aug 2017 07:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346724 Steel items such as channels, joists, plates, angles and TMT bars used to fabricate the structural support of machinery employed in manufacturing were treated as qualifying for CENVAT credit. Applying the user test and reading Rule 2(a)(A) of the Cenvat Credit Rules, 2004 as pari materia with the earlier capital goods definition, the Tribunal held that materials used to create an integral part of machinery, namely its supporting structure, fall within capital goods for credit purposes. The contrary view in Vandana Global Ltd. was regarded as no longer good law after later Supreme Court authority, and the denial of credit was held unsustainable. Case-Laws Central Excise Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346724