https://www.taxtmi.com/caselaws?id=351804 The Tribunal held that materials like SS & CR Coils, SS Plates, HR Sheets, CS Seemless Pipe, M/s Angles, Channels, etc., used for fabrication of machineries and structures within factory premises were eligible for CENVAT credit as capital goods. Applying the 'user test,' it was determined that these items fell within the definition of 'Capital Goods' under the Cenvat Credit Rules. Supported by a Chartered Engineer's Certificate, the Tribunal allowed the appeal, setting aside the demand for recovery of CENVAT credit and granting any consequential relief as per law. en-us Mon, 28 Aug 2017 00:00:00 +0530 Sat, 02 Dec 2017 10:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351804 The Tribunal held that materials like SS & CR Coils, SS Plates, HR Sheets, CS Seemless Pipe, M/s Angles, Channels, etc., used for fabrication of machineries and structures within factory premises were eligible for CENVAT credit as capital goods. Applying the 'user test,' it was determined that these items fell within the definition of 'Capital Goods' under the Cenvat Credit Rules. Supported by a Chartered Engineer's Certificate, the Tribunal allowed the appeal, setting aside the demand for recovery of CENVAT credit and granting any consequential relief as per law. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351804