https://www.taxtmi.com/caselaws?id=353419 CENVAT credit is admissible on iron and steel structural items such as M.S. plates, angles and channels when they are used to fabricate support structures necessary for installation and functioning of capital goods; applying the user test, such fabricated structures are treated as parts of the machinery, and a later amendment was not regarded as clarificatory enough to deny credit retrospectively. Interest is not payable on wrongly availed CENVAT credit on cement used for civil foundation work where the credit is reversed before utilisation. The stated result is that the credit disallowance and interest demand were unsustainable. en-us Thu, 30 Nov 2017 00:00:00 +0530 Thu, 04 Jan 2018 08:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353419 CENVAT credit is admissible on iron and steel structural items such as M.S. plates, angles and channels when they are used to fabricate support structures necessary for installation and functioning of capital goods; applying the user test, such fabricated structures are treated as parts of the machinery, and a later amendment was not regarded as clarificatory enough to deny credit retrospectively. Interest is not payable on wrongly availed CENVAT credit on cement used for civil foundation work where the credit is reversed before utilisation. The stated result is that the credit disallowance and interest demand were unsustainable. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353419