https://www.taxtmi.com/caselaws?id=371235 CENVAT credit was held admissible on MS angles, bars and channels used in fabricating the support structure for a captive power plant and connected machinery. The applicable jurisdictional High Court precedent treated such steel items as eligible where they form an integral and necessary part of the composite installation and satisfy the functional nexus test. As the disputed materials were used for supporting the plant and machinery, denial of credit could not be sustained. The impugned denial was set aside and credit was allowed with consequential relief. en-us Thu, 29 Nov 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371235 CENVAT credit was held admissible on MS angles, bars and channels used in fabricating the support structure for a captive power plant and connected machinery. The applicable jurisdictional High Court precedent treated such steel items as eligible where they form an integral and necessary part of the composite installation and satisfy the functional nexus test. As the disputed materials were used for supporting the plant and machinery, denial of credit could not be sustained. The impugned denial was set aside and credit was allowed with consequential relief. Case-Laws Central Excise Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371235