https://www.taxtmi.com/caselaws?id=358708 Steel items used within the factory for fabrication of support structures and accessories of capital goods satisfied the user test under the Cenvat credit scheme. Where such items were employed for blower structures, wagon loading system upgrades and packing plant machinery support, they were treated as falling within capital goods or their components, spares and accessories under Rule 2(a) of the Cenvat Credit Rules, 2004. The contrary approach based on Vandana Global was held unsustainable in light of later judicial authority, and Cenvat credit was admissible. en-us Fri, 02 Mar 2018 00:00:00 +0530 Wed, 18 Apr 2018 06:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358708 Steel items used within the factory for fabrication of support structures and accessories of capital goods satisfied the user test under the Cenvat credit scheme. Where such items were employed for blower structures, wagon loading system upgrades and packing plant machinery support, they were treated as falling within capital goods or their components, spares and accessories under Rule 2(a) of the Cenvat Credit Rules, 2004. The contrary approach based on Vandana Global was held unsustainable in light of later judicial authority, and Cenvat credit was admissible. Case-Laws Central Excise Fri, 02 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358708