https://www.taxtmi.com/caselaws?id=347511 Cenvat credit was discussed on three related questions: goods used to fabricate support structures for plant and machinery were treated as eligible capital goods credit where the user test showed they formed an integral part of effective machinery functioning; credit on duty-paid capital goods received for installation could not be denied merely because production had not yet commenced; and input services used for construction and setting up the factory fell within the inclusive definition of input service. The discussion concludes that credit is available where the statutory definition is satisfied, and it should not be refused on a purely technical or premature-production objection. en-us Mon, 10 Jul 2017 00:00:00 +0530 Wed, 06 Sep 2017 09:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347511 Cenvat credit was discussed on three related questions: goods used to fabricate support structures for plant and machinery were treated as eligible capital goods credit where the user test showed they formed an integral part of effective machinery functioning; credit on duty-paid capital goods received for installation could not be denied merely because production had not yet commenced; and input services used for construction and setting up the factory fell within the inclusive definition of input service. The discussion concludes that credit is available where the statutory definition is satisfied, and it should not be refused on a purely technical or premature-production objection. Case-Laws Central Excise Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347511