https://www.taxtmi.com/caselaws?id=357211 Cenvat credit was held admissible on MS channels, rounds, angles and similar structural steel items used to fabricate support structures for plant and machinery. The Tribunal applied the user test and the inclusive definition of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004, treating items that support and facilitate the functioning of machinery as components, spares or accessories. On that basis, the Revenue's challenge failed and the order allowing credit was upheld. en-us Fri, 05 Jan 2018 00:00:00 +0530 Tue, 20 Mar 2018 08:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357211 Cenvat credit was held admissible on MS channels, rounds, angles and similar structural steel items used to fabricate support structures for plant and machinery. The Tribunal applied the user test and the inclusive definition of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004, treating items that support and facilitate the functioning of machinery as components, spares or accessories. On that basis, the Revenue's challenge failed and the order allowing credit was upheld. Case-Laws Central Excise Fri, 05 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357211