https://www.taxtmi.com/caselaws?id=349115 CENVAT credit on MS angles, HR plates and HR coils used to fabricate support structures for capital goods was considered under the user test in Rule 2(a) of the Cenvat Credit Rules, 2004. The stated principle is that such structural steel items may qualify as components, spares or accessories of capital goods where they support and enable machinery function, but the claim must be proved by evidence of actual use. As the record lacked sufficient supporting material, including a Chartered Engineer's certificate, factual verification was required and the matter was remanded for fresh decision with liberty to adduce evidence. en-us Mon, 28 Aug 2017 00:00:00 +0530 Sat, 07 Oct 2017 08:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349115 CENVAT credit on MS angles, HR plates and HR coils used to fabricate support structures for capital goods was considered under the user test in Rule 2(a) of the Cenvat Credit Rules, 2004. The stated principle is that such structural steel items may qualify as components, spares or accessories of capital goods where they support and enable machinery function, but the claim must be proved by evidence of actual use. As the record lacked sufficient supporting material, including a Chartered Engineer's certificate, factual verification was required and the matter was remanded for fresh decision with liberty to adduce evidence. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349115