https://www.taxtmi.com/caselaws?id=236394 The Tribunal set aside the disallowance of Cenvat credit by the department and remanded the matter for a fresh decision by the Adjudicating Authority. The appellant's eligibility for Cenvat credit regarding steel items used in machinery fabrication was to be re-evaluated, with credit permissible for machinery components and parts but not for supporting structures. The Tribunal emphasized the need to differentiate between steel usage for machinery fabrication and supporting structures to determine the admissibility of Cenvat credit, ensuring credit only for steel items used in the production process of machinery components. en-us Wed, 15 May 2013 00:00:00 +0530 Mon, 26 Aug 2013 07:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236394 The Tribunal set aside the disallowance of Cenvat credit by the department and remanded the matter for a fresh decision by the Adjudicating Authority. The appellant's eligibility for Cenvat credit regarding steel items used in machinery fabrication was to be re-evaluated, with credit permissible for machinery components and parts but not for supporting structures. The Tribunal emphasized the need to differentiate between steel usage for machinery fabrication and supporting structures to determine the admissibility of Cenvat credit, ensuring credit only for steel items used in the production process of machinery components. Case-Laws Central Excise Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236394