https://www.taxtmi.com/caselaws?id=349453 Cenvat credit on iron and steel items used within the factory for fabricating plant, machinery and supporting structures for sponge iron manufacture was held admissible. Applying the user test, the Tribunal treated such items as forming part of capital goods or their components, spares or accessories where they were used for fabrication of equipment necessary for functioning of the factory. Credit was not denied merely because the resulting support structures were embedded to earth, and the Revenue's objection on that basis failed. en-us Fri, 11 Aug 2017 00:00:00 +0530 Sat, 14 Oct 2017 07:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349453 Cenvat credit on iron and steel items used within the factory for fabricating plant, machinery and supporting structures for sponge iron manufacture was held admissible. Applying the user test, the Tribunal treated such items as forming part of capital goods or their components, spares or accessories where they were used for fabrication of equipment necessary for functioning of the factory. Credit was not denied merely because the resulting support structures were embedded to earth, and the Revenue's objection on that basis failed. Case-Laws Central Excise Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349453