https://www.taxtmi.com/caselaws?id=380139 The Tribunal allowed the appeal, determining that staging structures purchased by the appellants for their sugar machinery qualified as capital goods under the Cenvat Credit Rules. The structures were deemed essential components of the machinery based on technical specifications and the "user test" principle established by the Supreme Court. The Tribunal referenced Circulars and a Chartered Engineers Certificate to support its decision, setting aside the Department's order and allowing the appellants to avail Cenvat Credit on the staging structures. en-us Fri, 10 May 2019 00:00:00 +0530 Wed, 15 May 2019 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380139 The Tribunal allowed the appeal, determining that staging structures purchased by the appellants for their sugar machinery qualified as capital goods under the Cenvat Credit Rules. The structures were deemed essential components of the machinery based on technical specifications and the "user test" principle established by the Supreme Court. The Tribunal referenced Circulars and a Chartered Engineers Certificate to support its decision, setting aside the Department's order and allowing the appellants to avail Cenvat Credit on the staging structures. Case-Laws Central Excise Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380139