https://www.taxtmi.com/caselaws?id=214507 The appellant was initially denied CENVAT Credit for M.S. Channels and M.S. Beams by the Commissioner (Appeals). However, after reviewing the usage of these materials in fabricating machinery within the factory, the judge determined that they were not merely for support but served as structural parts. As a result, the appellant was found eligible for the credit availed, leading to the setting aside of the impugned order and granting relief to the appellant. en-us Fri, 08 Jun 2012 00:00:00 +0530 Wed, 14 Aug 2013 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214507 The appellant was initially denied CENVAT Credit for M.S. Channels and M.S. Beams by the Commissioner (Appeals). However, after reviewing the usage of these materials in fabricating machinery within the factory, the judge determined that they were not merely for support but served as structural parts. As a result, the appellant was found eligible for the credit availed, leading to the setting aside of the impugned order and granting relief to the appellant. Case-Laws Central Excise Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214507