https://www.taxtmi.com/caselaws?id=356312 Structural steel items such as M.S. channels, angles, beams and plates used to fabricate essential support structures for capital goods are eligible for CENVAT credit when, applying the user test, they function as part of the machinery rather than as ordinary construction material. The analysis treats support structures for equipment such as kilns, conveyors and furnaces as integral to the relevant capital goods where they are necessary for installation and operation. On that basis, such fabricated items fall within the ambit of capital goods for credit purposes under the Cenvat Credit Rules, 2004, and denial of credit on that basis is not sustainable. en-us Thu, 22 Feb 2018 00:00:00 +0530 Thu, 01 Mar 2018 07:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356312 Structural steel items such as M.S. channels, angles, beams and plates used to fabricate essential support structures for capital goods are eligible for CENVAT credit when, applying the user test, they function as part of the machinery rather than as ordinary construction material. The analysis treats support structures for equipment such as kilns, conveyors and furnaces as integral to the relevant capital goods where they are necessary for installation and operation. On that basis, such fabricated items fall within the ambit of capital goods for credit purposes under the Cenvat Credit Rules, 2004, and denial of credit on that basis is not sustainable. Case-Laws Central Excise Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356312