https://www.taxtmi.com/caselaws?id=751490 Cenvat credit on MS angles, channels, beams, joists, plates and similar steel items was recognised where those items were used inside the factory to fabricate machinery, support structures and platforms. The governing approach applied the user test and the integral-part test: steel items used in fabrication of capital goods, or forming an integral part of such capital goods, qualify as eligible inputs or components/accessories for credit. The later judicial view was treated as prevailing over the earlier restrictive approach, making denial of credit unsustainable and extending relief where the credit demand and penalties rested on such use. en-us Wed, 17 Apr 2024 00:00:00 +0530 Thu, 18 Apr 2024 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751490 Cenvat credit on MS angles, channels, beams, joists, plates and similar steel items was recognised where those items were used inside the factory to fabricate machinery, support structures and platforms. The governing approach applied the user test and the integral-part test: steel items used in fabrication of capital goods, or forming an integral part of such capital goods, qualify as eligible inputs or components/accessories for credit. The later judicial view was treated as prevailing over the earlier restrictive approach, making denial of credit unsustainable and extending relief where the credit demand and penalties rested on such use. Case-Laws Central Excise Wed, 17 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751490