https://www.taxtmi.com/caselaws?id=349590 Iron and steel items used in fabrication of support structures for storage tanks, hoppers, bins, bag filters, gas conditioning towers, chimneys, ESP hoppers, hopper platforms and HT ducts were treated as components, accessories or parts of capital goods because the structures were essential for erection and functioning. Applying the user test and relying on the relevant tariff note and Board circular, the tribunal held that the items were not independent civil structures but eligible inputs for Cenvat credit. The Revenue failed to show any contrary factual distinction, so the credit disallowance and consequential demand were unsustainable. en-us Wed, 23 Aug 2017 00:00:00 +0530 Wed, 18 Oct 2017 10:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349590 Iron and steel items used in fabrication of support structures for storage tanks, hoppers, bins, bag filters, gas conditioning towers, chimneys, ESP hoppers, hopper platforms and HT ducts were treated as components, accessories or parts of capital goods because the structures were essential for erection and functioning. Applying the user test and relying on the relevant tariff note and Board circular, the tribunal held that the items were not independent civil structures but eligible inputs for Cenvat credit. The Revenue failed to show any contrary factual distinction, so the credit disallowance and consequential demand were unsustainable. Case-Laws Central Excise Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349590