https://www.taxtmi.com/caselaws?id=430719 Steel items such as joists, channels, plates, angles and bars used to fabricate structural support integral to machinery were treated as eligible for CENVAT credit, because the support was regarded as part of the machinery for credit purposes under the user test. The Tribunal also noted that the amendment relied on by the lower authorities through Notification No. 61/2009-CE (N.T.) could not be applied retrospectively to deny credit for the disputed period. On that basis, the prior denial of credit was unsustainable and the assessee succeeded. en-us Tue, 18 Oct 2022 00:00:00 +0530 Fri, 25 Nov 2022 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430719 Steel items such as joists, channels, plates, angles and bars used to fabricate structural support integral to machinery were treated as eligible for CENVAT credit, because the support was regarded as part of the machinery for credit purposes under the user test. The Tribunal also noted that the amendment relied on by the lower authorities through Notification No. 61/2009-CE (N.T.) could not be applied retrospectively to deny credit for the disputed period. On that basis, the prior denial of credit was unsustainable and the assessee succeeded. Case-Laws Central Excise Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430719