https://www.taxtmi.com/caselaws?id=198496 Iron and steel items used for fabrication of capital goods and plant structures inside the factory were held eligible for Cenvat credit because their functional use was established and they formed part of machinery used to manufacture dutiable final products. Applying the user test, the tribunal accepted that components used in captive power plant and related equipment qualified as integral elements of the manufacturing setup. Credit was therefore admissible under the Cenvat Credit Rules, 2002, and the Revenue's challenge failed. en-us Mon, 30 Nov 2015 00:00:00 +0530 Fri, 02 Feb 2018 09:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198496 Iron and steel items used for fabrication of capital goods and plant structures inside the factory were held eligible for Cenvat credit because their functional use was established and they formed part of machinery used to manufacture dutiable final products. Applying the user test, the tribunal accepted that components used in captive power plant and related equipment qualified as integral elements of the manufacturing setup. Credit was therefore admissible under the Cenvat Credit Rules, 2002, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 30 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198496