https://www.taxtmi.com/caselaws?id=347214 CENVAT credit on iron and steel items used inside the factory was allowed where the items were employed in fabricating capital goods, their parts, components, accessories, or integral support structures for sponge iron manufacture. The Tribunal applied the user test and accepted the factual material, including chartered engineer certification, showing use in the capital goods stream. In the absence of contrary material proving that the items were only general structural supports outside that stream, credit could not be denied merely because they also served as support structures. The Revenue's challenge therefore failed. en-us Thu, 27 Jul 2017 00:00:00 +0530 Thu, 31 Aug 2017 07:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347214 CENVAT credit on iron and steel items used inside the factory was allowed where the items were employed in fabricating capital goods, their parts, components, accessories, or integral support structures for sponge iron manufacture. The Tribunal applied the user test and accepted the factual material, including chartered engineer certification, showing use in the capital goods stream. In the absence of contrary material proving that the items were only general structural supports outside that stream, credit could not be denied merely because they also served as support structures. The Revenue's challenge therefore failed. Case-Laws Central Excise Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347214