https://www.taxtmi.com/caselaws?id=351402 Cenvat credit on iron and steel items used to fabricate support structures for capital goods and plant machinery was held admissible. The Tribunal applied the user test, finding that the structural steel was used to create supports on which the machinery was installed and that those fabricated structures were integral to the functioning of the equipment. It also treated the amendment to Explanation II to Rule 2(a) of the Cenvat Credit Rules, 2004 as prospective, so it did not affect the relevant period. Credit was therefore allowed in favour of the assessee. en-us Wed, 15 Nov 2017 00:00:00 +0530 Fri, 24 Nov 2017 06:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351402 Cenvat credit on iron and steel items used to fabricate support structures for capital goods and plant machinery was held admissible. The Tribunal applied the user test, finding that the structural steel was used to create supports on which the machinery was installed and that those fabricated structures were integral to the functioning of the equipment. It also treated the amendment to Explanation II to Rule 2(a) of the Cenvat Credit Rules, 2004 as prospective, so it did not affect the relevant period. Credit was therefore allowed in favour of the assessee. Case-Laws Central Excise Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351402