https://www.taxtmi.com/caselaws?id=445477 CENVAT credit was examined for steel plates, channels, angles, structural items, fire-fighting equipment, lighting fittings, air-conditioner parts and cutting tools under the erstwhile Central Excise Rules, 1944. Goods used in fabrication of storage tanks, support structures and machinery were treated as eligible where the user test was satisfied, because they fell within capital goods or their components, spares and accessories. Reliance on Vandana Global Ltd. was rejected as that decision had been overruled, and Rajasthan Spinning & Weaving Mills Ltd. was applied to recognise steel and similar items used in integral plant components as creditable. Fire extinguishers, parts and related fittings were also treated as eligible inputs or capital goods for factory use. en-us Tue, 07 Nov 2023 00:00:00 +0530 Thu, 09 Nov 2023 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445477 CENVAT credit was examined for steel plates, channels, angles, structural items, fire-fighting equipment, lighting fittings, air-conditioner parts and cutting tools under the erstwhile Central Excise Rules, 1944. Goods used in fabrication of storage tanks, support structures and machinery were treated as eligible where the user test was satisfied, because they fell within capital goods or their components, spares and accessories. Reliance on Vandana Global Ltd. was rejected as that decision had been overruled, and Rajasthan Spinning & Weaving Mills Ltd. was applied to recognise steel and similar items used in integral plant components as creditable. Fire extinguishers, parts and related fittings were also treated as eligible inputs or capital goods for factory use. Case-Laws Central Excise Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445477