https://www.taxtmi.com/caselaws?id=331100 The Appellate Tribunal upheld the Commissioner(Appeals)'s order, dismissing the Revenue's appeal challenging the irregular availment of credit on steel items for capital goods fabrication. The Tribunal ruled in favor of the respondent, citing the admissibility of credit on structural components crucial for the boiler system. The decision was supported by Circulars clarifying the eligibility of such components for credit under CENVAT rules. The lack of concrete evidence from the Revenue and alignment with a Madras High Court precedent led to the dismissal of the appeal, affirming the respondent's position. en-us Tue, 02 Feb 2016 00:00:00 +0530 Fri, 12 Aug 2016 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331100 The Appellate Tribunal upheld the Commissioner(Appeals)'s order, dismissing the Revenue's appeal challenging the irregular availment of credit on steel items for capital goods fabrication. The Tribunal ruled in favor of the respondent, citing the admissibility of credit on structural components crucial for the boiler system. The decision was supported by Circulars clarifying the eligibility of such components for credit under CENVAT rules. The lack of concrete evidence from the Revenue and alignment with a Madras High Court precedent led to the dismissal of the appeal, affirming the respondent's position. Case-Laws Central Excise Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331100