https://www.taxtmi.com/caselaws?id=352620 Cenvat credit on cement and structural items was treated as admissible where the goods were used to construct clinker silos and support structures for capital goods in the manufacturing unit. Applying the user test and the settled nexus principle, the article notes that materials used for fabrication of essential support structures for machinery, or for facilities necessary to establish the manufacturing unit, are sufficiently connected with manufacture. Cement used for clinker silos was characterised as a material for an essential manufacturing installation rather than civil construction, and the structural items were treated as parts of support structures for capital goods. Credit was therefore allowed. en-us Wed, 25 Oct 2017 00:00:00 +0530 Mon, 18 Dec 2017 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352620 Cenvat credit on cement and structural items was treated as admissible where the goods were used to construct clinker silos and support structures for capital goods in the manufacturing unit. Applying the user test and the settled nexus principle, the article notes that materials used for fabrication of essential support structures for machinery, or for facilities necessary to establish the manufacturing unit, are sufficiently connected with manufacture. Cement used for clinker silos was characterised as a material for an essential manufacturing installation rather than civil construction, and the structural items were treated as parts of support structures for capital goods. Credit was therefore allowed. Case-Laws Central Excise Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352620