https://www.taxtmi.com/caselaws?id=415309 CENVAT credit was held admissible on iron and steel materials and other fabrication inputs used to make supporting structures for identifiable capital goods employed in manufacturing excisable goods. The Court applied the user test and accepted the concurrent finding that the disputed materials were used in fabrication of such capital goods, distinguishing the contrary Revenue authority on the ground that those materials there were not shown to form component parts of the machinery. A revenue circular supporting a broader understanding of components and accessories used in fabrication also supported the allowance of credit, and the departmental challenge failed. en-us Wed, 24 Nov 2021 00:00:00 +0530 Mon, 06 Feb 2023 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415309 CENVAT credit was held admissible on iron and steel materials and other fabrication inputs used to make supporting structures for identifiable capital goods employed in manufacturing excisable goods. The Court applied the user test and accepted the concurrent finding that the disputed materials were used in fabrication of such capital goods, distinguishing the contrary Revenue authority on the ground that those materials there were not shown to form component parts of the machinery. A revenue circular supporting a broader understanding of components and accessories used in fabrication also supported the allowance of credit, and the departmental challenge failed. Case-Laws Central Excise Wed, 24 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415309