https://www.taxtmi.com/caselaws?id=4079 The Tribunal ruled in favor of the appellants, setting aside the denial of credit for items described as M.S. Structures, Cable Trays, and S.I. Structures. It was established that these items were integral components necessary for the functioning of the furnace and were incorrectly categorized, making them eligible for credit. However, the denial of credit for S.I. Poles was upheld as they were not directly contributing to the manufacturing process. Additionally, the denial of credit for Nitrogen and other gases was justified due to the lack of evidence showing their utilization in production. Labor charges were also deemed ineligible for credit. en-us Thu, 06 Dec 2007 00:00:00 +0530 Mon, 19 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4079 The Tribunal ruled in favor of the appellants, setting aside the denial of credit for items described as M.S. Structures, Cable Trays, and S.I. Structures. It was established that these items were integral components necessary for the functioning of the furnace and were incorrectly categorized, making them eligible for credit. However, the denial of credit for S.I. Poles was upheld as they were not directly contributing to the manufacturing process. Additionally, the denial of credit for Nitrogen and other gases was justified due to the lack of evidence showing their utilization in production. Labor charges were also deemed ineligible for credit. Case-Laws Central Excise Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4079