https://www.taxtmi.com/forum/issue?id=113790 Where fabricated structural supports are integral to machinery used in manufacture, the materials (MS angles, plates, rounds) used to construct those supports qualify as capital goods for input credit under the user test; this aligns with the apex court's reasoning that accessories used to form integral parts of a machine are covered by the capital goods definition, superseding contrary earlier Larger Bench precedent. en-us Sun, 27 May 2018 00:44:30 +0530 Thu, 23 Jan 2025 15:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113790 Where fabricated structural supports are integral to machinery used in manufacture, the materials (MS angles, plates, rounds) used to construct those supports qualify as capital goods for input credit under the user test; this aligns with the apex court's reasoning that accessories used to form integral parts of a machine are covered by the capital goods definition, superseding contrary earlier Larger Bench precedent. Discussion-Forum GST Sun, 27 May 2018 00:44:30 +0530 https://www.taxtmi.com/forum/issue?id=113790