https://www.taxtmi.com/caselaws?id=347386 Cenvat credit was admissible on HR coils, CR/SS sheets, MS channels, angles and similar structural steel items used to fabricate support structures for capital goods installed in the factory. Applying the user test, the Tribunal treated the fabricated structures as integral to the functioning of machines such as a kiln, conveyor system and furnace, rather than as mere civil construction. Because the items formed parts or components of the machinery, the disputed credit was allowed and the Revenue's challenge failed. en-us Tue, 18 Apr 2017 00:00:00 +0530 Mon, 04 Sep 2017 08:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347386 Cenvat credit was admissible on HR coils, CR/SS sheets, MS channels, angles and similar structural steel items used to fabricate support structures for capital goods installed in the factory. Applying the user test, the Tribunal treated the fabricated structures as integral to the functioning of machines such as a kiln, conveyor system and furnace, rather than as mere civil construction. Because the items formed parts or components of the machinery, the disputed credit was allowed and the Revenue's challenge failed. Case-Laws Central Excise Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347386