https://www.taxtmi.com/caselaws?id=271125 The Tribunal allowed the appeal, stating that steel items used in the fabrication of capital goods were eligible for cenvat credit. The decision emphasized the importance of the user test and specific categorization of items under the Central Excise tariff and Cenvat Credit Rules. en-us Mon, 03 Aug 2015 00:00:00 +0530 Mon, 22 Feb 2016 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271125 The Tribunal allowed the appeal, stating that steel items used in the fabrication of capital goods were eligible for cenvat credit. The decision emphasized the importance of the user test and specific categorization of items under the Central Excise tariff and Cenvat Credit Rules. Case-Laws Central Excise Mon, 03 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271125