https://www.taxtmi.com/caselaws?id=196827 Steel and structural items used to fabricate support structures for capital goods were treated as eligible for CENVAT credit under Rule 2(a) of the Cenvat Credit Rules, 2004. Applying the user test and settled precedent, the Tribunal noted that such items are not excluded merely because they are not the machinery itself when they are integral to the installation, support and functioning of capital machinery. On that basis, cement, steel and steel structural items used for fabrication of the support structures were admissible as credit-eligible inputs or components for CENVAT purposes, and the appeal succeeded. en-us Mon, 20 Feb 2017 00:00:00 +0530 Sat, 16 Dec 2017 10:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196827 Steel and structural items used to fabricate support structures for capital goods were treated as eligible for CENVAT credit under Rule 2(a) of the Cenvat Credit Rules, 2004. Applying the user test and settled precedent, the Tribunal noted that such items are not excluded merely because they are not the machinery itself when they are integral to the installation, support and functioning of capital machinery. On that basis, cement, steel and steel structural items used for fabrication of the support structures were admissible as credit-eligible inputs or components for CENVAT purposes, and the appeal succeeded. Case-Laws Central Excise Mon, 20 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196827