https://www.taxtmi.com/caselaws?id=351871 CENVAT credit on MS channels, angles, TMT bars and similar structural items used in fabrication of support structures for capital goods may be allowable where the user test is satisfied and the items function as components or parts of capital goods. Applying the principle recognised in Singhal Enterprises, the Tribunal held that actual use still required factual verification, and the Chartered Engineer's certificate had to be examined before any credit determination. The eligibility question was therefore not finally decided on merits, and the matter was remanded to the adjudicating authority for fresh consideration under the settled legal test. en-us Wed, 04 Oct 2017 00:00:00 +0530 Mon, 04 Dec 2017 08:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351871 CENVAT credit on MS channels, angles, TMT bars and similar structural items used in fabrication of support structures for capital goods may be allowable where the user test is satisfied and the items function as components or parts of capital goods. Applying the principle recognised in Singhal Enterprises, the Tribunal held that actual use still required factual verification, and the Chartered Engineer's certificate had to be examined before any credit determination. The eligibility question was therefore not finally decided on merits, and the matter was remanded to the adjudicating authority for fresh consideration under the settled legal test. Case-Laws Central Excise Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351871