https://www.taxtmi.com/caselaws?id=352222 Prefabricated steel items used to fabricate support structures for capital goods may qualify for Cenvat credit as components or accessories under Rule 2(a) of the Cenvat Credit Rules, 2004 if they satisfy the user test and are functionally necessary for machine operation. The principle was answered in favour of admissibility, but final relief depended on verification of the actual use of the steel items in the factory. The impugned order was set aside and the matter remanded for factual examination of their use before credit could be finally granted. en-us Wed, 11 Oct 2017 00:00:00 +0530 Mon, 11 Dec 2017 07:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352222 Prefabricated steel items used to fabricate support structures for capital goods may qualify for Cenvat credit as components or accessories under Rule 2(a) of the Cenvat Credit Rules, 2004 if they satisfy the user test and are functionally necessary for machine operation. The principle was answered in favour of admissibility, but final relief depended on verification of the actual use of the steel items in the factory. The impugned order was set aside and the matter remanded for factual examination of their use before credit could be finally granted. Case-Laws Central Excise Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352222