https://www.taxtmi.com/caselaws?id=371470 Structural steel items used to fabricate support structures for machinery were held eligible for Cenvat credit because they satisfied the User Test and were treated as capital goods or their components, spares and accessories under the Cenvat Credit Rules, 2004. The Tribunal noted that the earlier view denying credit on such structural items had been displaced by later authority, and reliance on the overruled precedent was improper. On that basis, the denial of credit was found unsustainable and the impugned order was set aside. en-us Tue, 27 Nov 2018 00:00:00 +0530 Wed, 05 Dec 2018 06:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371470 Structural steel items used to fabricate support structures for machinery were held eligible for Cenvat credit because they satisfied the User Test and were treated as capital goods or their components, spares and accessories under the Cenvat Credit Rules, 2004. The Tribunal noted that the earlier view denying credit on such structural items had been displaced by later authority, and reliance on the overruled precedent was improper. On that basis, the denial of credit was found unsustainable and the impugned order was set aside. Case-Laws Central Excise Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371470