https://www.taxtmi.com/caselaws?id=220818 The Tribunal upheld the lower authorities' decision to deny CENVAT credit to the appellant for duty paid on MS plates and angles. The appellant failed to prove the materials' use as components of specified capital goods under Rule 2(a)(A) of the CENVAT Credit Rules 2004. Despite providing a Chartered Engineer's certificate and drawings, the evidence was deemed insufficient to establish actual use in manufacturing capital goods. The appeal was dismissed, highlighting the importance of concrete evidence to support claims of CENVAT credit eligibility and compliance with relevant rules. en-us Tue, 27 Nov 2012 00:00:00 +0530 Mon, 11 Feb 2013 06:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220818 The Tribunal upheld the lower authorities' decision to deny CENVAT credit to the appellant for duty paid on MS plates and angles. The appellant failed to prove the materials' use as components of specified capital goods under Rule 2(a)(A) of the CENVAT Credit Rules 2004. Despite providing a Chartered Engineer's certificate and drawings, the evidence was deemed insufficient to establish actual use in manufacturing capital goods. The appeal was dismissed, highlighting the importance of concrete evidence to support claims of CENVAT credit eligibility and compliance with relevant rules. Case-Laws Central Excise Tue, 27 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220818