https://www.taxtmi.com/caselaws?id=351804 CENVAT credit was admissible on steel and allied materials used within the factory to fabricate machinery and support structures for capital goods. Applying the user test under the Cenvat Credit Rules, 2004, such structural items were treated as part of the machinery or as components and accessories of capital goods. The supporting precedent and Chartered Engineer's certificate reinforced that the materials had the requisite nexus with fabrication of eligible capital goods. The disallowance was therefore unsustainable. 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 CENVAT credit was admissible on steel and allied materials used within the factory to fabricate machinery and support structures for capital goods. Applying the user test under the Cenvat Credit Rules, 2004, such structural items were treated as part of the machinery or as components and accessories of capital goods. The supporting precedent and Chartered Engineer's certificate reinforced that the materials had the requisite nexus with fabrication of eligible capital goods. The disallowance was therefore unsustainable. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351804