https://www.taxtmi.com/caselaws?id=363361 Cenvat credit was held admissible on iron and steel items used inside the factory to fabricate support structures and related parts for installed machinery and plant equipment. The user test was applied to determine whether the goods functioned as parts, components or accessories of capital goods, and the accepted factual use for fabrication supported eligibility. Denial of credit merely because the items were structural steel was not sustained on the facts. The settled principle that steel used to fabricate support structures for capital goods can qualify for credit was followed, and the Revenue's appeal failed. en-us Tue, 20 Mar 2018 00:00:00 +0530 Thu, 12 Jul 2018 08:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363361 Cenvat credit was held admissible on iron and steel items used inside the factory to fabricate support structures and related parts for installed machinery and plant equipment. The user test was applied to determine whether the goods functioned as parts, components or accessories of capital goods, and the accepted factual use for fabrication supported eligibility. Denial of credit merely because the items were structural steel was not sustained on the facts. The settled principle that steel used to fabricate support structures for capital goods can qualify for credit was followed, and the Revenue's appeal failed. Case-Laws Central Excise Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363361