https://www.taxtmi.com/caselaws?id=273656 Cenvat credit was admissible on structural steel items such as plates, channels, angles and joists used to fabricate support structures for capital goods. The applicable test was whether the goods were used in relation to the manufacture or functioning of plant and machinery, and structural items forming support structures were treated as part of the relevant capital goods. On that basis, the credit was held eligible under the Cenvat Credit Rules framework, and the Revenue's challenge failed. en-us Mon, 28 Aug 2017 00:00:00 +0530 Sun, 08 Jul 2018 11:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273656 Cenvat credit was admissible on structural steel items such as plates, channels, angles and joists used to fabricate support structures for capital goods. The applicable test was whether the goods were used in relation to the manufacture or functioning of plant and machinery, and structural items forming support structures were treated as part of the relevant capital goods. On that basis, the credit was held eligible under the Cenvat Credit Rules framework, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273656