https://www.taxtmi.com/caselaws?id=405554 Cenvat credit is admissible on steel structural items and welding electrodes used for fabrication of capital goods and their parts and accessories in the factory. The Tribunal applied the user test and treated the items as being used in manufacture, not as materials for civil construction, noting that credit had already been accepted in the assessee's own earlier cases. The denial of credit was therefore unsustainable, and the settled approach was followed to maintain consistency in tax administration. en-us Mon, 22 Mar 2021 00:00:00 +0530 Tue, 23 Mar 2021 08:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405554 Cenvat credit is admissible on steel structural items and welding electrodes used for fabrication of capital goods and their parts and accessories in the factory. The Tribunal applied the user test and treated the items as being used in manufacture, not as materials for civil construction, noting that credit had already been accepted in the assessee's own earlier cases. The denial of credit was therefore unsustainable, and the settled approach was followed to maintain consistency in tax administration. Case-Laws Central Excise Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405554