https://www.taxtmi.com/caselaws?id=352426 Structural items used to fabricate support structures for pipelines and allied installations were treated as eligible capital goods for Cenvat credit where they satisfied the user test and were integrally connected with the functioning of the machinery. The fabricated supports were regarded as parts or accessories of the relevant capital goods, bringing them within Rule 2(a) of the Cenvat Credit Rules, 2004. Credit on the structural items was therefore admissible and the Revenue's challenge failed. en-us Mon, 13 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 08:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352426 Structural items used to fabricate support structures for pipelines and allied installations were treated as eligible capital goods for Cenvat credit where they satisfied the user test and were integrally connected with the functioning of the machinery. The fabricated supports were regarded as parts or accessories of the relevant capital goods, bringing them within Rule 2(a) of the Cenvat Credit Rules, 2004. Credit on the structural items was therefore admissible and the Revenue's challenge failed. Case-Laws Central Excise Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352426