https://www.taxtmi.com/caselaws?id=364532 Structural steel used to fabricate supporting structures for self-manufactured capital goods may qualify for Cenvat credit under the user test and Rule 2(a) of the Cenvat Credit Rules, 2004, because such items can form part of capital goods when used for that purpose. By contrast, steel items used only for laying foundations do not qualify for credit. The note also records that where the dispute turns on interpretation of the credit provisions, penalty is not sustained. The stated effect is a modification of the disallowance to foundation-related items, with re-quantification of the demand and deletion of penalty. 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 Structural steel used to fabricate supporting structures for self-manufactured capital goods may qualify for Cenvat credit under the user test and Rule 2(a) of the Cenvat Credit Rules, 2004, because such items can form part of capital goods when used for that purpose. By contrast, steel items used only for laying foundations do not qualify for credit. The note also records that where the dispute turns on interpretation of the credit provisions, penalty is not sustained. The stated effect is a modification of the disallowance to foundation-related items, with re-quantification of the demand and deletion of penalty. Case-Laws Central Excise Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364532