https://www.taxtmi.com/caselaws?id=380139 Structural items used in the fabrication and support of sugar mill machinery were treated as eligible for Cenvat credit where they were shown to be integral to the machinery's effective functioning. The Tribunal applied the user test and relied on the purchase order, Chartered Engineer's certificate, and supporting circulars to find that the items were not mere civil support structures but formed part of the machinery or its components and accessories. On that basis, the items satisfied the definition of capital goods under the Cenvat Credit Rules, 2004, and credit was admissible. 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 Structural items used in the fabrication and support of sugar mill machinery were treated as eligible for Cenvat credit where they were shown to be integral to the machinery's effective functioning. The Tribunal applied the user test and relied on the purchase order, Chartered Engineer's certificate, and supporting circulars to find that the items were not mere civil support structures but formed part of the machinery or its components and accessories. On that basis, the items satisfied the definition of capital goods under the Cenvat Credit Rules, 2004, and credit was admissible. Case-Laws Central Excise Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380139