https://www.taxtmi.com/caselaws?id=374843 Cenvat credit is admissible on structural steel and allied items used to fabricate support structures and foundations for capital goods where the items are functionally necessary for plant operation. Applying the user test, such structural items may qualify as capital goods or as parts or components of capital goods when they are essential to machinery functioning. Denial based on an overruled Larger Bench view is unsustainable; the prevailing legal position, including earlier Supreme Court authority allowing credit, must be followed. The assessee's claim for cenvat credit was allowed and the impugned order was set aside. en-us Thu, 24 Jan 2019 00:00:00 +0530 Tue, 12 Feb 2019 07:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374843 Cenvat credit is admissible on structural steel and allied items used to fabricate support structures and foundations for capital goods where the items are functionally necessary for plant operation. Applying the user test, such structural items may qualify as capital goods or as parts or components of capital goods when they are essential to machinery functioning. Denial based on an overruled Larger Bench view is unsustainable; the prevailing legal position, including earlier Supreme Court authority allowing credit, must be followed. The assessee's claim for cenvat credit was allowed and the impugned order was set aside. Case-Laws Central Excise Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374843