https://www.taxtmi.com/caselaws?id=233818 The Tribunal concluded that the items in question, including MS Angles, MS Beams, TMT bars, etc., qualified as capital goods under Rule 2(a)(A)(iii) of the CENVAT Credit Rules, 2004. The Tribunal allowed the appeal, setting aside the impugned order and granting consequential reliefs. The decision was based on the items being used for erecting essential machinery in the Dry Process Cement Manufacturing Plant, aligning with precedents from the Hon'ble Madras High Court and the Hon'ble Supreme Court regarding similar items qualifying for CENVAT credit. en-us Wed, 08 May 2013 00:00:00 +0530 Tue, 17 Nov 2015 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233818 The Tribunal concluded that the items in question, including MS Angles, MS Beams, TMT bars, etc., qualified as capital goods under Rule 2(a)(A)(iii) of the CENVAT Credit Rules, 2004. The Tribunal allowed the appeal, setting aside the impugned order and granting consequential reliefs. The decision was based on the items being used for erecting essential machinery in the Dry Process Cement Manufacturing Plant, aligning with precedents from the Hon'ble Madras High Court and the Hon'ble Supreme Court regarding similar items qualifying for CENVAT credit. Case-Laws Central Excise Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233818