https://www.taxtmi.com/caselaws?id=347161 CENVAT credit was held admissible on iron and steel items such as angles, channels, joints, beams and plates used in fabricating support structures and parts or components of capital goods within the factory. The deciding factor was the actual use of the goods: where the user test shows that structural steel is integrally connected with the functioning of machinery and operates as components, spares or accessories of capital goods, credit is available. The factual findings that the items were used for fabrication of capital goods and support structures were accepted, so the Revenue's challenge failed. en-us Thu, 03 Aug 2017 00:00:00 +0530 Tue, 03 Oct 2017 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347161 CENVAT credit was held admissible on iron and steel items such as angles, channels, joints, beams and plates used in fabricating support structures and parts or components of capital goods within the factory. The deciding factor was the actual use of the goods: where the user test shows that structural steel is integrally connected with the functioning of machinery and operates as components, spares or accessories of capital goods, credit is available. The factual findings that the items were used for fabrication of capital goods and support structures were accepted, so the Revenue's challenge failed. Case-Laws Central Excise Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347161