https://www.taxtmi.com/caselaws?id=357955 Cenvat credit was held admissible on structural steel items and welding electrodes used to fabricate support structures and machine parts for capital goods such as kilns, conveyors, pollution control equipment, hoppers and storage tanks. Applying the user test, the Tribunal treated such items as parts, components or accessories of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004. It also held that the 7 July 2009 amendment was not clarificatory and could not operate retrospectively to deny credit for the relevant period. The Revenue challenge failed, and the penalty based on disallowance of credit did not survive. en-us Thu, 15 Mar 2018 00:00:00 +0530 Tue, 03 Apr 2018 06:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357955 Cenvat credit was held admissible on structural steel items and welding electrodes used to fabricate support structures and machine parts for capital goods such as kilns, conveyors, pollution control equipment, hoppers and storage tanks. Applying the user test, the Tribunal treated such items as parts, components or accessories of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004. It also held that the 7 July 2009 amendment was not clarificatory and could not operate retrospectively to deny credit for the relevant period. The Revenue challenge failed, and the penalty based on disallowance of credit did not survive. Case-Laws Central Excise Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357955