https://www.taxtmi.com/caselaws?id=155757 The Tribunal held that Parallel Flange Beams were not eligible for Cenvat credit as capital goods or inputs, as they were used for foundation purposes to prevent machinery vibration, not aligning with the criteria under the Central Excise Tariff definition. The decision overturned the Commissioner (Appeals) ruling, reinstating the Assistant Commissioner's order and dismissing the respondent's cross-objection. The case outcome clarified the beams' ineligibility for credit based on their usage and legal precedent from the Vandana Global Ltd. case. en-us Tue, 25 May 2010 00:00:00 +0530 Sat, 07 Sep 2013 15:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155757 The Tribunal held that Parallel Flange Beams were not eligible for Cenvat credit as capital goods or inputs, as they were used for foundation purposes to prevent machinery vibration, not aligning with the criteria under the Central Excise Tariff definition. The decision overturned the Commissioner (Appeals) ruling, reinstating the Assistant Commissioner's order and dismissing the respondent's cross-objection. The case outcome clarified the beams' ineligibility for credit based on their usage and legal precedent from the Vandana Global Ltd. case. Case-Laws Central Excise Tue, 25 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155757