https://www.taxtmi.com/caselaws?id=372007 Steel items such as angles, channels, plates and rounds used within the factory for fabrication and installation of capital goods, accessories and closely connected support structures were treated as eligible for Cenvat credit because their direct use satisfied the user test. The later exclusion inserted in Rule 2(k) of the Cenvat Credit Rules with effect from 07.07.2009 was treated as prospective, so it could not be applied to deny credit for goods purchased and used before that amendment. The pre-amendment credit entitlement was therefore preserved. en-us Thu, 05 Jul 2018 00:00:00 +0530 Mon, 17 Dec 2018 06:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372007 Steel items such as angles, channels, plates and rounds used within the factory for fabrication and installation of capital goods, accessories and closely connected support structures were treated as eligible for Cenvat credit because their direct use satisfied the user test. The later exclusion inserted in Rule 2(k) of the Cenvat Credit Rules with effect from 07.07.2009 was treated as prospective, so it could not be applied to deny credit for goods purchased and used before that amendment. The pre-amendment credit entitlement was therefore preserved. Case-Laws Central Excise Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372007