https://www.taxtmi.com/caselaws?id=178533 The Member (T) allowed the appeal in favor of the appellant, ruling that the steel items used in fabricating the Gantry for EOT Crane and conveyor system for material handling were integral to the production process and eligible for Cenvat credit as inputs. The decision emphasized the functional necessity and role of the steel items in the manufacturing process, aligning with precedents supporting the eligibility of similar steel items. The impugned order was set aside, and the appellant's claim for Cenvat credit on the steel items was upheld. en-us Tue, 03 Sep 2013 00:00:00 +0530 Wed, 18 Jan 2017 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178533 The Member (T) allowed the appeal in favor of the appellant, ruling that the steel items used in fabricating the Gantry for EOT Crane and conveyor system for material handling were integral to the production process and eligible for Cenvat credit as inputs. The decision emphasized the functional necessity and role of the steel items in the manufacturing process, aligning with precedents supporting the eligibility of similar steel items. The impugned order was set aside, and the appellant's claim for Cenvat credit on the steel items was upheld. Case-Laws Central Excise Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178533