https://www.taxtmi.com/caselaws?id=376742 Cenvat credit was treated as admissible on MS channels, angles, plates, bars, HR coils and similar steel items used in erection of plant and machinery or as supporting structures, because later High Court decisions regarded such items as integral to capital goods and covered by Rule 2(a) and Rule 2(k) of the Cenvat Credit Rules, 2004. The Tribunal followed the line of authority applying the user test and the integral-part test, and declined to follow the contrary approach in Vandana Global. On that basis, the demand, interest and equal penalty were set aside in favour of the assessee. en-us Mon, 11 Mar 2019 00:00:00 +0530 Fri, 15 Mar 2019 08:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376742 Cenvat credit was treated as admissible on MS channels, angles, plates, bars, HR coils and similar steel items used in erection of plant and machinery or as supporting structures, because later High Court decisions regarded such items as integral to capital goods and covered by Rule 2(a) and Rule 2(k) of the Cenvat Credit Rules, 2004. The Tribunal followed the line of authority applying the user test and the integral-part test, and declined to follow the contrary approach in Vandana Global. On that basis, the demand, interest and equal penalty were set aside in favour of the assessee. Case-Laws Central Excise Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376742