https://www.taxtmi.com/caselaws?id=347391 CENVAT credit on H.R.S. plates, H.R.S.S. plates, H.R. steel sheets, H.R. coils and similar materials used to fabricate support structures for capital goods was analysed by applying the user test and the settled principle that such items may qualify for credit where they form part of fabrication for eligible capital goods. The claim, however, depended on proof of actual use, including supporting evidence such as a Chartered Engineer's certificate, which was not on record. The matter was therefore remanded to the adjudicating authority for factual verification of the appellant's claim and fresh decision in accordance with the settled legal principle. en-us Mon, 28 Aug 2017 00:00:00 +0530 Mon, 04 Sep 2017 08:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347391 CENVAT credit on H.R.S. plates, H.R.S.S. plates, H.R. steel sheets, H.R. coils and similar materials used to fabricate support structures for capital goods was analysed by applying the user test and the settled principle that such items may qualify for credit where they form part of fabrication for eligible capital goods. The claim, however, depended on proof of actual use, including supporting evidence such as a Chartered Engineer's certificate, which was not on record. The matter was therefore remanded to the adjudicating authority for factual verification of the appellant's claim and fresh decision in accordance with the settled legal principle. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347391