https://www.taxtmi.com/caselaws?id=265902 The Appellate Tribunal CESTAT Bangalore upheld the availability of CENVAT credit for iron and steel items used in the manufacturing process for the erection and fabrication of a drying plant. The Tribunal rejected the Revenue's appeal, citing the use of such items in the fabrication of capital goods as permissible for claiming credit, supported by previous decisions. The lack of evidence from the Revenue regarding the specific use of the items as supporting structurals was crucial in the Tribunal's decision, leading to the rejection of the appeal and affirming the availability of CENVAT credit. en-us Mon, 25 May 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265902 The Appellate Tribunal CESTAT Bangalore upheld the availability of CENVAT credit for iron and steel items used in the manufacturing process for the erection and fabrication of a drying plant. The Tribunal rejected the Revenue's appeal, citing the use of such items in the fabrication of capital goods as permissible for claiming credit, supported by previous decisions. The lack of evidence from the Revenue regarding the specific use of the items as supporting structurals was crucial in the Tribunal's decision, leading to the rejection of the appeal and affirming the availability of CENVAT credit. Case-Laws Central Excise Mon, 25 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265902