https://www.taxtmi.com/caselaws?id=349114 Structural steel items used to fabricate support structures for machinery and capital goods within the factory were held eligible for Cenvat credit because, applying the user test, the supports functioned as an integral part of the capital goods rather than as mere civil structures. The post-7-7-2009 amendment was not treated as clarificatory so as to deny credit for the earlier period. Credit on the disputed items was therefore admissible, and the related demand and adverse findings could not be sustained. en-us Mon, 28 Aug 2017 00:00:00 +0530 Fri, 06 Oct 2017 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349114 Structural steel items used to fabricate support structures for machinery and capital goods within the factory were held eligible for Cenvat credit because, applying the user test, the supports functioned as an integral part of the capital goods rather than as mere civil structures. The post-7-7-2009 amendment was not treated as clarificatory so as to deny credit for the earlier period. Credit on the disputed items was therefore admissible, and the related demand and adverse findings could not be sustained. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349114