https://www.taxtmi.com/caselaws?id=328138 The appellate tribunal ruled in favor of the appellant, allowing Cenvat credit for steel items used in the fabrication of movable capital goods. The tribunal distinguished between immovable structures and movable capital goods, determining that the steel materials used in the fabrication process were eligible for credit as inputs. While credit for CTD bar used for construction purposes was disallowed, credit for other steel materials used in the fabrication of movable capital goods was permitted. The decision provided a detailed analysis of the nature of the goods and previous judgments, ultimately partially allowing the appeal. en-us Thu, 17 Mar 2016 00:00:00 +0530 Mon, 13 Feb 2017 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328138 The appellate tribunal ruled in favor of the appellant, allowing Cenvat credit for steel items used in the fabrication of movable capital goods. The tribunal distinguished between immovable structures and movable capital goods, determining that the steel materials used in the fabrication process were eligible for credit as inputs. While credit for CTD bar used for construction purposes was disallowed, credit for other steel materials used in the fabrication of movable capital goods was permitted. The decision provided a detailed analysis of the nature of the goods and previous judgments, ultimately partially allowing the appeal. Case-Laws Central Excise Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328138