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    <title>2013 (6) TMI 299 - CESTAT NEW DELHI</title>
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    <description>The court set aside the denial of cenvat credit on iron and steel items used as supporting structurals, allowing credit for fabrication of capital goods based on a Chartered Engineer certificate. The case was remanded for verification of the factual position, emphasizing the importance of accurate usage verification for cenvat credit eligibility. The decision underscored the significance of proper documentation and factual assessment in determining credit entitlement and ensuring adherence to legal provisions.</description>
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      <description>The court set aside the denial of cenvat credit on iron and steel items used as supporting structurals, allowing credit for fabrication of capital goods based on a Chartered Engineer certificate. The case was remanded for verification of the factual position, emphasizing the importance of accurate usage verification for cenvat credit eligibility. The decision underscored the significance of proper documentation and factual assessment in determining credit entitlement and ensuring adherence to legal provisions.</description>
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