https://www.taxtmi.com/caselaws?id=363002 Steel items used to fabricate support structures for machinery and capital goods were treated as components or parts under the user test, bringing them within the ambit of capital goods for CENVAT credit under Rule 2(a) of the Cenvat Credit Rules, 2004. The Tribunal also followed its earlier view in the assessee's own case on the same issue and found no reason to disturb the appellate order, so the Revenue's challenge failed and credit was admissible. en-us Wed, 21 Feb 2018 00:00:00 +0530 Sat, 07 Jul 2018 06:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363002 Steel items used to fabricate support structures for machinery and capital goods were treated as components or parts under the user test, bringing them within the ambit of capital goods for CENVAT credit under Rule 2(a) of the Cenvat Credit Rules, 2004. The Tribunal also followed its earlier view in the assessee's own case on the same issue and found no reason to disturb the appellate order, so the Revenue's challenge failed and credit was admissible. Case-Laws Central Excise Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363002