https://www.taxtmi.com/caselaws?id=203093 The Tribunal ruled in favor of the appellants, allowing credit on welding electrodes but denying credit on other items used in structures. The imposition of penalties was deemed unjustified due to differing interpretations of eligibility for credit on structures. Appeal No. 1134/2009 was allowed, setting aside the Commissioner's order, while in Appeal No. 1133/2009, the order on duty, interest on welding electrodes, and penalties was set aside, but the denial of credit on plates, shapes, and sections was upheld. en-us Wed, 01 Dec 2010 00:00:00 +0530 Mon, 25 Apr 2011 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203093 The Tribunal ruled in favor of the appellants, allowing credit on welding electrodes but denying credit on other items used in structures. The imposition of penalties was deemed unjustified due to differing interpretations of eligibility for credit on structures. Appeal No. 1134/2009 was allowed, setting aside the Commissioner's order, while in Appeal No. 1133/2009, the order on duty, interest on welding electrodes, and penalties was set aside, but the denial of credit on plates, shapes, and sections was upheld. Case-Laws Central Excise Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203093