https://www.taxtmi.com/caselaws?id=356989 Structural steel and allied items used to fabricate support structures for capital goods may qualify for CENVAT credit under the user test and can be treated as components, spares, or accessories under the Cenvat Credit Rules, 2004. However, entitlement depends on evidence of actual use. As the record did not adequately support the claimed use of the goods, factual verification was necessary, and the matter was remanded to the adjudicating authority for that limited purpose. en-us Mon, 26 Feb 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356989 Structural steel and allied items used to fabricate support structures for capital goods may qualify for CENVAT credit under the user test and can be treated as components, spares, or accessories under the Cenvat Credit Rules, 2004. However, entitlement depends on evidence of actual use. As the record did not adequately support the claimed use of the goods, factual verification was necessary, and the matter was remanded to the adjudicating authority for that limited purpose. Case-Laws Central Excise Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356989