https://www.taxtmi.com/caselaws?id=352620 Cenvat credit is admissible on cement used to construct clinker silos and structural items used to fabricate support structures for capital goods where those goods have a sufficient nexus with manufacture. The user test treats materials used for machinery support structures or facilities indispensable to establishing the manufacturing unit as eligible for credit. Cement used for an essential clinker-silo installation is distinguished from material used in ordinary civil construction, while structural items forming supports for capital goods fall within the credit-eligible capital-goods ambit. 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 is admissible on cement used to construct clinker silos and structural items used to fabricate support structures for capital goods where those goods have a sufficient nexus with manufacture. The user test treats materials used for machinery support structures or facilities indispensable to establishing the manufacturing unit as eligible for credit. Cement used for an essential clinker-silo installation is distinguished from material used in ordinary civil construction, while structural items forming supports for capital goods fall within the credit-eligible capital-goods ambit. Case-Laws Central Excise Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352620