https://www.taxtmi.com/caselaws?id=379926 CENVAT credit was admissible on steel items and other goods used for repair, maintenance, fabrication, expansion and support structures of machinery because item-wise evidence and the Chartered Engineer's certificate established eligible manufacturing-related use. The Tribunal applied the user test under Rule 2(a) of the Cenvat Credit Rules, 2004 and accepted that structural items used to fabricate support structures for capital goods can qualify as capital goods or eligible inputs. The remand for fresh verification was unsustainable because the lower authority had not properly considered the evidence already on record, and the assessee was entitled to consequential relief. en-us Wed, 08 May 2019 00:00:00 +0530 Fri, 10 May 2019 07:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379926 CENVAT credit was admissible on steel items and other goods used for repair, maintenance, fabrication, expansion and support structures of machinery because item-wise evidence and the Chartered Engineer's certificate established eligible manufacturing-related use. The Tribunal applied the user test under Rule 2(a) of the Cenvat Credit Rules, 2004 and accepted that structural items used to fabricate support structures for capital goods can qualify as capital goods or eligible inputs. The remand for fresh verification was unsustainable because the lower authority had not properly considered the evidence already on record, and the assessee was entitled to consequential relief. Case-Laws Central Excise Wed, 08 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379926