https://www.taxtmi.com/caselaws?id=406732 CENVAT credit was examined for HR coils, MS angles, MS channels, MS plates, MS flats, nickel screen, pugmill and chains used in a sugar factory for machinery parts, repair, maintenance and fabrication. Applying Rule 2(a) of the Cenvat Credit Rules, 2004, the text states that components, spares and accessories of capital goods, as well as goods used to fabricate support structures and connected equipment, satisfy the user test and fall within capital goods. On that basis, the credit was held admissible and the denial of credit, interest and penalty was set aside. en-us Mon, 22 Mar 2021 00:00:00 +0530 Thu, 22 Apr 2021 08:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406732 CENVAT credit was examined for HR coils, MS angles, MS channels, MS plates, MS flats, nickel screen, pugmill and chains used in a sugar factory for machinery parts, repair, maintenance and fabrication. Applying Rule 2(a) of the Cenvat Credit Rules, 2004, the text states that components, spares and accessories of capital goods, as well as goods used to fabricate support structures and connected equipment, satisfy the user test and fall within capital goods. On that basis, the credit was held admissible and the denial of credit, interest and penalty was set aside. Case-Laws Central Excise Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406732