https://www.taxtmi.com/caselaws?id=363100 Cenvat credit on structural items such as angles, channels, CTB bars, cement and welding electrodes was examined by applying the user test to their actual use. Where these goods were used to fabricate machine parts and accessories, including bag filters, bag filter roofs and chimneys, and formed part of the machinery or its support structures, they were treated as components, spares or accessories of capital goods. On that basis, credit was admissible and the Revenue's challenge failed. en-us Wed, 28 Feb 2018 00:00:00 +0530 Sun, 08 Jul 2018 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363100 Cenvat credit on structural items such as angles, channels, CTB bars, cement and welding electrodes was examined by applying the user test to their actual use. Where these goods were used to fabricate machine parts and accessories, including bag filters, bag filter roofs and chimneys, and formed part of the machinery or its support structures, they were treated as components, spares or accessories of capital goods. On that basis, credit was admissible and the Revenue's challenge failed. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363100