https://www.taxtmi.com/caselaws?id=255839 Cenvat credit was held admissible on MS pipes, channels, angles, girders, bars, structures, plates, shapes and sections used in the manufacture of capital goods and in technical structures of machines and machinery. Actual use in producing capital goods was the relevant test, and credit could not be denied merely because the precise quantity used in each individual machine was not separately quantified. As the use of the impugned goods in the factory premises was not disputed, the absence of itemwise quantification did not justify denial of credit. en-us Mon, 22 Dec 2014 00:00:00 +0530 Sat, 07 Jan 2017 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255839 Cenvat credit was held admissible on MS pipes, channels, angles, girders, bars, structures, plates, shapes and sections used in the manufacture of capital goods and in technical structures of machines and machinery. Actual use in producing capital goods was the relevant test, and credit could not be denied merely because the precise quantity used in each individual machine was not separately quantified. As the use of the impugned goods in the factory premises was not disputed, the absence of itemwise quantification did not justify denial of credit. Case-Laws Central Excise Mon, 22 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255839