https://www.taxtmi.com/caselaws?id=197769 Structural steel items used to fabricate support structures for plant and machinery were treated as eligible Cenvat-credit inputs because the user test showed functional integration with the machinery, which cannot operate without suitable supports. On that basis, the items were regarded as components or parts of capital goods, and credit was allowed. Penalty was also found unsustainable because the dispute involved interpretation of law and the major credit demand had been substantially allowed, so the penalty was cancelled. en-us Thu, 31 Aug 2017 00:00:00 +0530 Mon, 15 Jan 2018 15:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197769 Structural steel items used to fabricate support structures for plant and machinery were treated as eligible Cenvat-credit inputs because the user test showed functional integration with the machinery, which cannot operate without suitable supports. On that basis, the items were regarded as components or parts of capital goods, and credit was allowed. Penalty was also found unsustainable because the dispute involved interpretation of law and the major credit demand had been substantially allowed, so the penalty was cancelled. Case-Laws Central Excise Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197769