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CENVAT credit - capital goods - structurals cement as also iron and steel which are used to erect foundations - whether the user test is applied or the test that they are the integral part of the capital goods is applied the Assessees in these cases should get the benefit of Cenvat Credit as they fall within the scope and ambit of both Rule 2(a)(A) and 2k of the 2004 Rules. - HC - Central Excise



 

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CENVAT credit - capital goods - structurals cement as also iron and steel which are used to erect foundations - whether the user test is applied or the test that they are the integral part of the capital goods is applied the Assessees in these cases should get the benefit of Cenvat Credit as they fall within the scope and ambit of both Rule 2(a)(A) and 2k of the 2004 Rules. - HC - Central Excise

 

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