https://www.taxtmi.com/caselaws?id=330965 The Tribunal upheld the availability of Cenvat credit on duty paid iron and steel items used for the fabrication of capital goods, following precedents from previous Tribunal and High Court decisions. Emphasizing the binding nature of High Court rulings on lower courts and tribunals, the Tribunal rejected the Revenue's appeal, affirming the law declared by the High Court and finding no grounds for interference with the Commissioner (Appeals)'s order. The decision centered on the specific use of iron and steel items for capital goods fabrication and the application of relevant legal precedents. en-us Wed, 29 Jun 2016 00:00:00 +0530 Tue, 09 Aug 2016 13:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330965 The Tribunal upheld the availability of Cenvat credit on duty paid iron and steel items used for the fabrication of capital goods, following precedents from previous Tribunal and High Court decisions. Emphasizing the binding nature of High Court rulings on lower courts and tribunals, the Tribunal rejected the Revenue's appeal, affirming the law declared by the High Court and finding no grounds for interference with the Commissioner (Appeals)'s order. The decision centered on the specific use of iron and steel items for capital goods fabrication and the application of relevant legal precedents. Case-Laws Central Excise Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330965