https://www.taxtmi.com/caselaws?id=270269 Cenvat credit was admissible on MS angles, channels, plates, flats, joints and HR sheets where the assessee showed their use in manufacturing parts and components of plant and machinery. The Revenue failed to prove that the goods were used as embedded structures, factory shed material or foundation/support items. A technical certificate supported use in storage tanks, conveyor system, kiln cooler, chimney, transfer chutes and related equipment, placing the items within manufacture of Chapter 84 components rather than mere structural steel. The reasoning in Vandana Global was held inapplicable on these facts, and the principle in Associated Cement Co. Ltd. was followed, so the Revenue's challenge failed. en-us Mon, 17 Aug 2015 00:00:00 +0530 Sat, 02 Jan 2016 10:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270269 Cenvat credit was admissible on MS angles, channels, plates, flats, joints and HR sheets where the assessee showed their use in manufacturing parts and components of plant and machinery. The Revenue failed to prove that the goods were used as embedded structures, factory shed material or foundation/support items. A technical certificate supported use in storage tanks, conveyor system, kiln cooler, chimney, transfer chutes and related equipment, placing the items within manufacture of Chapter 84 components rather than mere structural steel. The reasoning in Vandana Global was held inapplicable on these facts, and the principle in Associated Cement Co. Ltd. was followed, so the Revenue's challenge failed. Case-Laws Central Excise Mon, 17 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270269