https://www.taxtmi.com/caselaws?id=329300 The Tribunal allowed the appellant's appeal regarding the denial of CENVAT credit on MS Angles, Channels, Plates, etc., as capital goods. The Tribunal held that the MS items were essential components for erecting and fabricating capital goods like Boilers and Paper Machines. Relying on legal precedents, the Tribunal overturned the Commissioner (Appeals) orders, granting the appellant the credit on the subject items. The decision emphasized the integral role of MS items in the manufacturing process of capital goods, leading to the allowance of the appeals with consequential reliefs. en-us Fri, 29 Apr 2016 00:00:00 +0530 Thu, 16 Jun 2016 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329300 The Tribunal allowed the appellant's appeal regarding the denial of CENVAT credit on MS Angles, Channels, Plates, etc., as capital goods. The Tribunal held that the MS items were essential components for erecting and fabricating capital goods like Boilers and Paper Machines. Relying on legal precedents, the Tribunal overturned the Commissioner (Appeals) orders, granting the appellant the credit on the subject items. The decision emphasized the integral role of MS items in the manufacturing process of capital goods, leading to the allowance of the appeals with consequential reliefs. Case-Laws Central Excise Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329300