https://www.taxtmi.com/caselaws?id=275666 Structural steel items used to fabricate support structures for machinery and other capital goods within the factory were held eligible for CENVAT credit because the support structures were necessary for the effective functioning of those machines. Applying the user test, the fabricated structures were treated as parts of the relevant machinery and therefore within the scope of capital goods under the CENVAT Credit Rules. The contrary view denying credit on similar items was distinguished, as structural items used for support structures of capital goods qualify for credit on the settled position stated in the text. en-us Mon, 28 Aug 2017 00:00:00 +0530 Fri, 12 Oct 2018 04:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275666 Structural steel items used to fabricate support structures for machinery and other capital goods within the factory were held eligible for CENVAT credit because the support structures were necessary for the effective functioning of those machines. Applying the user test, the fabricated structures were treated as parts of the relevant machinery and therefore within the scope of capital goods under the CENVAT Credit Rules. The contrary view denying credit on similar items was distinguished, as structural items used for support structures of capital goods qualify for credit on the settled position stated in the text. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275666