https://www.taxtmi.com/caselaws?id=359522 CENVAT credit was held admissible on duty and cess paid on goods even where such duty and cess were not ultimately required to be paid, because credit cannot be denied merely on that basis when payment was made on cleared goods. Credit was also held admissible on MS angles, channels, beams and similar structural items used to fabricate support structures and foundation for machinery within the factory, applying the user test and treating the fabricated structures as part of capital goods under the Cenvat Credit Rules, 2004. The denial of credit on both heads was therefore unsustainable, and the assessee was entitled to the claimed credit with consequential relief. en-us Tue, 17 Oct 2017 00:00:00 +0530 Tue, 01 May 2018 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359522 CENVAT credit was held admissible on duty and cess paid on goods even where such duty and cess were not ultimately required to be paid, because credit cannot be denied merely on that basis when payment was made on cleared goods. Credit was also held admissible on MS angles, channels, beams and similar structural items used to fabricate support structures and foundation for machinery within the factory, applying the user test and treating the fabricated structures as part of capital goods under the Cenvat Credit Rules, 2004. The denial of credit on both heads was therefore unsustainable, and the assessee was entitled to the claimed credit with consequential relief. Case-Laws Central Excise Tue, 17 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359522