https://www.taxtmi.com/caselaws?id=349172 Steel items used to fabricate support structures for capital goods may qualify for Cenvat credit if, on the user test, they form part of the machinery or its components, spares or accessories, and are not excluded merely because they are structural materials. The Tribunal also noted that the factual use of the items had not been adequately established on record, including by a Chartered Engineer's certificate or equivalent evidence. The proper course was verification of actual use against the settled legal principle, and the matter was remanded for fresh examination on evidence. en-us Mon, 28 Aug 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349172 Steel items used to fabricate support structures for capital goods may qualify for Cenvat credit if, on the user test, they form part of the machinery or its components, spares or accessories, and are not excluded merely because they are structural materials. The Tribunal also noted that the factual use of the items had not been adequately established on record, including by a Chartered Engineer's certificate or equivalent evidence. The proper course was verification of actual use against the settled legal principle, and the matter was remanded for fresh examination on evidence. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349172