https://www.taxtmi.com/caselaws?id=329950 The Tribunal set aside the Commissioner (Appeals)'s decision disallowing Cenvat credit on MS Plates, Flats, Channels, Angles, and Beams. The Tribunal ruled in favor of the appellant, emphasizing that the items were indeed parts and components of capital goods based on the Chartered Engineer's certificate and legal precedents cited. The Tribunal held that the insistence on drawings and designs by the Commissioner (Appeals) was irrelevant, ultimately allowing the appeal and overturning the disallowance of the Cenvat credit. en-us Tue, 03 May 2016 00:00:00 +0530 Fri, 03 Jun 2016 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329950 The Tribunal set aside the Commissioner (Appeals)'s decision disallowing Cenvat credit on MS Plates, Flats, Channels, Angles, and Beams. The Tribunal ruled in favor of the appellant, emphasizing that the items were indeed parts and components of capital goods based on the Chartered Engineer's certificate and legal precedents cited. The Tribunal held that the insistence on drawings and designs by the Commissioner (Appeals) was irrelevant, ultimately allowing the appeal and overturning the disallowance of the Cenvat credit. Case-Laws Central Excise Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329950