https://www.taxtmi.com/caselaws?id=435249 CENVAT credit was treated as admissible on welding electrodes used for repair and maintenance, and on structural steel items such as MS angles, channels and TMT bars when used to fabricate support structures for capital goods in the factory. The later restrictive amendment to the definition of input was treated as prospective, so it did not govern the pre-amendment period. Applying the user test, items used in fabrication of machine support structures were regarded as part of the capital goods and eligible for credit, while materials used for factory sheds or foundations were distinguished on the facts. en-us Tue, 14 Mar 2023 00:00:00 +0530 Thu, 16 Mar 2023 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435249 CENVAT credit was treated as admissible on welding electrodes used for repair and maintenance, and on structural steel items such as MS angles, channels and TMT bars when used to fabricate support structures for capital goods in the factory. The later restrictive amendment to the definition of input was treated as prospective, so it did not govern the pre-amendment period. Applying the user test, items used in fabrication of machine support structures were regarded as part of the capital goods and eligible for credit, while materials used for factory sheds or foundations were distinguished on the facts. Case-Laws Central Excise Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435249