https://www.taxtmi.com/caselaws?id=347388 CENVAT credit on MS angles, channels, beams, TMT bars, CTD bars and similar structural items was admissible when they were used to fabricate support structures for capital goods. Applying the user test, the Tribunal treated such items, once integrated into the necessary supports on which machinery was installed and operated, as part of the capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004. It also held that the later amendment treating such credit differently operated prospectively and did not affect the period in dispute. The credit, along with related interest and penalties, was therefore not sustainable against the assessee. en-us Tue, 18 Apr 2017 00:00:00 +0530 Mon, 04 Sep 2017 08:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347388 CENVAT credit on MS angles, channels, beams, TMT bars, CTD bars and similar structural items was admissible when they were used to fabricate support structures for capital goods. Applying the user test, the Tribunal treated such items, once integrated into the necessary supports on which machinery was installed and operated, as part of the capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004. It also held that the later amendment treating such credit differently operated prospectively and did not affect the period in dispute. The credit, along with related interest and penalties, was therefore not sustainable against the assessee. Case-Laws Central Excise Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347388