https://www.taxtmi.com/caselaws?id=364532 Cenvat credit under the Cenvat Credit Rules, 2004 may be available for iron and steel items used to fabricate supporting structures for self-manufactured capital goods where the user test establishes that the structures form part of the capital goods. Steel used solely for laying foundations remains ineligible for credit. Disallowance is therefore restricted to foundation-related steel items, requiring consequential re-quantification of the demand. Where the dispute concerns interpretation of the credit provisions, penalty is not sustained. en-us Tue, 03 Apr 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364532 Cenvat credit under the Cenvat Credit Rules, 2004 may be available for iron and steel items used to fabricate supporting structures for self-manufactured capital goods where the user test establishes that the structures form part of the capital goods. Steel used solely for laying foundations remains ineligible for credit. Disallowance is therefore restricted to foundation-related steel items, requiring consequential re-quantification of the demand. Where the dispute concerns interpretation of the credit provisions, penalty is not sustained. Case-Laws Central Excise Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364532