https://www.taxtmi.com/caselaws?id=357844 CESTAT NEW DELHI allowed the appeal regarding CENVAT credit on cement and steel items used for machinery foundation. The tribunal held that steel items embedded in earth for machinery installation qualify as capital goods under Rule 2(k)/2(a) of CENVAT Credit Rules, 2004. Applying the user test from SC precedent in Rajasthan Spinning Weaving Mills Ltd., the tribunal ruled that components and accessories fitted to eligible machinery should be considered capital goods regardless of classification, as proper installation is essential for machinery functionality. The assessee was entitled to CENVAT credit on the disputed items. en-us Mon, 05 Mar 2018 00:00:00 +0530 Tue, 11 Feb 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357844 CESTAT NEW DELHI allowed the appeal regarding CENVAT credit on cement and steel items used for machinery foundation. The tribunal held that steel items embedded in earth for machinery installation qualify as capital goods under Rule 2(k)/2(a) of CENVAT Credit Rules, 2004. Applying the user test from SC precedent in Rajasthan Spinning Weaving Mills Ltd., the tribunal ruled that components and accessories fitted to eligible machinery should be considered capital goods regardless of classification, as proper installation is essential for machinery functionality. The assessee was entitled to CENVAT credit on the disputed items. Case-Laws Central Excise Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357844