https://www.taxtmi.com/caselaws?id=246287 The Tribunal overturned the lower appellate authority's decision and allowed the Department's appeal regarding the claim for CENVAT credit on steel structural items used for welding a structure for overhead travelling cranes. The Tribunal held that the support structure for the crane is distinct from the crane itself, similar to railway tracks being separate from railway engines. The case was remanded to the lower appellate authority to address the limitation issue that was not considered previously. en-us Fri, 04 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246287 The Tribunal overturned the lower appellate authority's decision and allowed the Department's appeal regarding the claim for CENVAT credit on steel structural items used for welding a structure for overhead travelling cranes. The Tribunal held that the support structure for the crane is distinct from the crane itself, similar to railway tracks being separate from railway engines. The case was remanded to the lower appellate authority to address the limitation issue that was not considered previously. Case-Laws Central Excise Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246287