https://www.taxtmi.com/caselaws?id=237877 Steel items such as angles, channels, plates and sheets are not capital goods by themselves and can qualify for Cenvat credit only if the manufacturer proves they were used in fabrication of capital goods for use in the factory. The burden of proving admissibility lies on the manufacturer, and it may be discharged through contemporaneous evidence such as departmental correspondence, technical certificates, designs, or reflection of the fabrication in returns. On the record, the claimed use was unsupported by such evidence and the RG-1 extract did not establish use of the disputed steel items for the relevant period, so a prima facie case for full waiver was not made out. Conditional waiver of pre-deposit was granted, with balance recovery stayed on compliance. en-us Fri, 06 Sep 2013 00:00:00 +0530 Tue, 08 Oct 2013 06:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237877 Steel items such as angles, channels, plates and sheets are not capital goods by themselves and can qualify for Cenvat credit only if the manufacturer proves they were used in fabrication of capital goods for use in the factory. The burden of proving admissibility lies on the manufacturer, and it may be discharged through contemporaneous evidence such as departmental correspondence, technical certificates, designs, or reflection of the fabrication in returns. On the record, the claimed use was unsupported by such evidence and the RG-1 extract did not establish use of the disputed steel items for the relevant period, so a prima facie case for full waiver was not made out. Conditional waiver of pre-deposit was granted, with balance recovery stayed on compliance. Case-Laws Central Excise Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237877