https://www.taxtmi.com/caselaws?id=349173 Cenvat credit on structural steel items used to fabricate support structures for capital goods is determined by the definition of input and capital goods under the Cenvat Credit Rules and the user test, namely whether the goods are integrally connected with the functioning of the capital goods. The Tribunal noted that eligibility depends on supporting evidence, including a Chartered Engineer's certificate or equivalent proof of actual use. As the record lacked sufficient verification, the matter was remitted to the adjudicating authority for fresh examination of the credit claim and the evidence to be produced. en-us Mon, 28 Aug 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349173 Cenvat credit on structural steel items used to fabricate support structures for capital goods is determined by the definition of input and capital goods under the Cenvat Credit Rules and the user test, namely whether the goods are integrally connected with the functioning of the capital goods. The Tribunal noted that eligibility depends on supporting evidence, including a Chartered Engineer's certificate or equivalent proof of actual use. As the record lacked sufficient verification, the matter was remitted to the adjudicating authority for fresh examination of the credit claim and the evidence to be produced. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349173