https://www.taxtmi.com/caselaws?id=374843 Cenvat credit on steel and allied items used to fabricate support structures and foundations for capital goods is treated as admissible where the items are functionally necessary for the plant's operation. The note applies the user test and states that such structural items may qualify as parts or components of capital goods when they are essential to machinery functioning. It also notes that denial based on an overruled Larger Bench view was inconsistent with the prevailing law, including earlier Supreme Court authority recognising credit on such items. 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 on steel and allied items used to fabricate support structures and foundations for capital goods is treated as admissible where the items are functionally necessary for the plant's operation. The note applies the user test and states that such structural items may qualify as parts or components of capital goods when they are essential to machinery functioning. It also notes that denial based on an overruled Larger Bench view was inconsistent with the prevailing law, including earlier Supreme Court authority recognising credit on such items. Case-Laws Central Excise Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374843