https://www.taxtmi.com/caselaws?id=273809 Steel plates, channels and similar items used to fabricate supporting structures for plant and machinery can qualify for Cenvat credit where the user test is satisfied and the structures are integral to erection and functioning of the machinery. The Court treated its earlier view in the assessee's own case as governing, distinguished the contrary precedent on facts, and held that the later notification did not justify denial on the facts presented. The Tribunal's order refusing credit was set aside and the assessee's claim was accepted. en-us Fri, 03 Jul 2015 00:00:00 +0530 Mon, 16 Jul 2018 08:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273809 Steel plates, channels and similar items used to fabricate supporting structures for plant and machinery can qualify for Cenvat credit where the user test is satisfied and the structures are integral to erection and functioning of the machinery. The Court treated its earlier view in the assessee's own case as governing, distinguished the contrary precedent on facts, and held that the later notification did not justify denial on the facts presented. The Tribunal's order refusing credit was set aside and the assessee's claim was accepted. Case-Laws Central Excise Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273809