https://www.taxtmi.com/caselaws?id=347585 Cenvat credit on structural steel used to fabricate support structures for capital goods may be admissible where the items form part of the machinery or its components, applying the user test under Rule 2(k) and Rule 2(a) of the Cenvat Credit Rules, 2004, and treating the 7-7-2009 amendment as prospective. However, the claim must be supported by evidence of actual use, and the record here, including the Chartered Engineer's certificate, was found insufficient for that purpose. The matter was therefore remanded to the adjudicating authority for factual verification of eligibility on the disputed items in light of the settled legal principle and the evidence to be produced. en-us Mon, 28 Aug 2017 00:00:00 +0530 Thu, 05 Oct 2017 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347585 Cenvat credit on structural steel used to fabricate support structures for capital goods may be admissible where the items form part of the machinery or its components, applying the user test under Rule 2(k) and Rule 2(a) of the Cenvat Credit Rules, 2004, and treating the 7-7-2009 amendment as prospective. However, the claim must be supported by evidence of actual use, and the record here, including the Chartered Engineer's certificate, was found insufficient for that purpose. The matter was therefore remanded to the adjudicating authority for factual verification of eligibility on the disputed items in light of the settled legal principle and the evidence to be produced. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347585