https://www.taxtmi.com/caselaws?id=405332 CENVAT credit on steel and other items used to fabricate support structures, parts and accessories of capital goods was treated as admissible where item-wise invoices, goods receipt notes and a Chartered Engineer certificate established functional use in manufacture. The analysis applies the user test under Rule 2(k) for inputs and Rule 2(a) for capital goods, recognising that steel items used for support structures and machinery fabrication can qualify when documentary evidence links them to the fabrication process. On that basis, the denial of credit was stated to be unsustainable and the credit demand, interest and penalties were said not to survive. en-us Tue, 09 Mar 2021 00:00:00 +0530 Fri, 15 Apr 2022 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405332 CENVAT credit on steel and other items used to fabricate support structures, parts and accessories of capital goods was treated as admissible where item-wise invoices, goods receipt notes and a Chartered Engineer certificate established functional use in manufacture. The analysis applies the user test under Rule 2(k) for inputs and Rule 2(a) for capital goods, recognising that steel items used for support structures and machinery fabrication can qualify when documentary evidence links them to the fabrication process. On that basis, the denial of credit was stated to be unsustainable and the credit demand, interest and penalties were said not to survive. Case-Laws Central Excise Tue, 09 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405332