https://www.taxtmi.com/caselaws?id=349681 CENVAT credit on steel items used in fabrication of support structures or capital goods within the factory depends on the functional use test and on whether the fabricated structures qualify as parts, components, spares or accessories of capital goods. The claim could not be finally accepted on the existing record because the supporting Chartered Engineer's certificate had not been produced before the lower authorities and the actual use of the goods required evidentiary verification. The matter was remanded to the adjudicating authority for fresh examination of the credit claim in light of the governing eligibility principle, with liberty to adduce evidence. en-us Tue, 03 Oct 2017 00:00:00 +0530 Sat, 28 Oct 2017 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349681 CENVAT credit on steel items used in fabrication of support structures or capital goods within the factory depends on the functional use test and on whether the fabricated structures qualify as parts, components, spares or accessories of capital goods. The claim could not be finally accepted on the existing record because the supporting Chartered Engineer's certificate had not been produced before the lower authorities and the actual use of the goods required evidentiary verification. The matter was remanded to the adjudicating authority for fresh examination of the credit claim in light of the governing eligibility principle, with liberty to adduce evidence. Case-Laws Central Excise Tue, 03 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349681