https://www.taxtmi.com/caselaws?id=347393 Structural steel and allied items used to fabricate support structures for capital goods can qualify for cenvat credit under the user test as components, spares or accessories under Rule 2(a) of the Cenvat Credit Rules, 2004. Entitlement, however, depends on proof that the goods were actually so used, and where supporting evidence such as a Chartered Engineer's certificate is absent, the claim requires factual verification before final determination. The matter was therefore remitted for examination of the evidence in light of the settled principle. en-us Mon, 28 Aug 2017 00:00:00 +0530 Fri, 06 Oct 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347393 Structural steel and allied items used to fabricate support structures for capital goods can qualify for cenvat credit under the user test as components, spares or accessories under Rule 2(a) of the Cenvat Credit Rules, 2004. Entitlement, however, depends on proof that the goods were actually so used, and where supporting evidence such as a Chartered Engineer's certificate is absent, the claim requires factual verification before final determination. The matter was therefore remitted for examination of the evidence in light of the settled principle. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347393