https://www.taxtmi.com/caselaws?id=348356 CENVAT credit was treated as admissible in principle on duty-paid structural steel items such as angles, channels and beams when used to fabricate support structures for capital goods, because such structures were regarded as part of the machinery and satisfied the user test. Credit on cement used for roads and other non-capital purposes was held not admissible. As the record did not clearly separate materials used for machinery-related fabrication from those used for other structures, factual verification was required before final allowance, and the matter was remanded for scrutiny, granting only partial relief. en-us Thu, 17 Aug 2017 00:00:00 +0530 Thu, 21 Sep 2017 07:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348356 CENVAT credit was treated as admissible in principle on duty-paid structural steel items such as angles, channels and beams when used to fabricate support structures for capital goods, because such structures were regarded as part of the machinery and satisfied the user test. Credit on cement used for roads and other non-capital purposes was held not admissible. As the record did not clearly separate materials used for machinery-related fabrication from those used for other structures, factual verification was required before final allowance, and the matter was remanded for scrutiny, granting only partial relief. Case-Laws Central Excise Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348356