https://www.taxtmi.com/caselaws?id=364050 Structural steel items used to fabricate support structures for plant and machinery were held eligible for Cenvat credit when those supports were integral to the functioning of capital goods and were used in manufacture. Applying the user test, the items were not treated as mere immovable plant material because the Revenue did not dispute their use as components and accessories of machinery. Credit could not be denied simply because the structures were embedded in the plant setup. The assessee's claim was upheld and the denial of Cenvat credit was set aside. en-us Fri, 16 Mar 2018 00:00:00 +0530 Mon, 23 Jul 2018 08:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364050 Structural steel items used to fabricate support structures for plant and machinery were held eligible for Cenvat credit when those supports were integral to the functioning of capital goods and were used in manufacture. Applying the user test, the items were not treated as mere immovable plant material because the Revenue did not dispute their use as components and accessories of machinery. Credit could not be denied simply because the structures were embedded in the plant setup. The assessee's claim was upheld and the denial of Cenvat credit was set aside. Case-Laws Central Excise Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364050