https://www.taxtmi.com/caselaws?id=356396 Cenvat credit was held admissible on structural items, windows, doors and similar goods used to fabricate support structures for capital goods in the factory. Applying the user test, the Tribunal treated such fabrications as integrally connected with the effective functioning of machinery like kilns, conveyor systems and furnaces, and therefore within the ambit of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004. The earlier view allowing credit on structurals used for support structures was followed, and the disallowance was held unsustainable. en-us Fri, 19 Jan 2018 00:00:00 +0530 Tue, 06 Mar 2018 06:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356396 Cenvat credit was held admissible on structural items, windows, doors and similar goods used to fabricate support structures for capital goods in the factory. Applying the user test, the Tribunal treated such fabrications as integrally connected with the effective functioning of machinery like kilns, conveyor systems and furnaces, and therefore within the ambit of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004. The earlier view allowing credit on structurals used for support structures was followed, and the disallowance was held unsustainable. Case-Laws Central Excise Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356396