https://www.taxtmi.com/caselaws?id=752504 Structural steel items such as MS angles, channels, plates and TMT bars used to fabricate machinery support structures were treated as eligible for Cenvat credit when received in the factory for that purpose. The Tribunal applied the user test and followed the view that the earlier Larger Bench position in Vandana Global Ltd. had been reversed, rejecting the objection that later use of the goods controlled eligibility. Credit was therefore to be determined at the time of receipt of the goods in the factory, not by subsequent deployment, and the denial of credit was set aside with consequential relief to the assessee. en-us Thu, 15 Feb 2024 00:00:00 +0530 Mon, 13 May 2024 08:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752504 Structural steel items such as MS angles, channels, plates and TMT bars used to fabricate machinery support structures were treated as eligible for Cenvat credit when received in the factory for that purpose. The Tribunal applied the user test and followed the view that the earlier Larger Bench position in Vandana Global Ltd. had been reversed, rejecting the objection that later use of the goods controlled eligibility. Credit was therefore to be determined at the time of receipt of the goods in the factory, not by subsequent deployment, and the denial of credit was set aside with consequential relief to the assessee. Case-Laws Central Excise Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752504