https://www.taxtmi.com/caselaws?id=203503 Cenvat credit on HR coils, MS plates, MS angles, MS channels and similar steel items was treated as admissible where the materials were factually found to have been used in fabricating a blending vessel and heating coil pipeline essential for manufacturing lubricating oils. The Tribunal noted concurrent findings on use in the manufacturing process and the absence of contrary evidence from the Revenue. It further observed that classification of the items under Chapter 72 did not, by itself, defeat credit once their use in fabrication of essential manufacturing equipment was established. The Revenue's challenge was therefore rejected and the credit order was affirmed. en-us Wed, 05 Jan 2011 00:00:00 +0530 Thu, 06 Jun 2013 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203503 Cenvat credit on HR coils, MS plates, MS angles, MS channels and similar steel items was treated as admissible where the materials were factually found to have been used in fabricating a blending vessel and heating coil pipeline essential for manufacturing lubricating oils. The Tribunal noted concurrent findings on use in the manufacturing process and the absence of contrary evidence from the Revenue. It further observed that classification of the items under Chapter 72 did not, by itself, defeat credit once their use in fabrication of essential manufacturing equipment was established. The Revenue's challenge was therefore rejected and the credit order was affirmed. Case-Laws Central Excise Wed, 05 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203503