https://www.taxtmi.com/caselaws?id=331504 The Tribunal dismissed the Revenue's appeal, upholding the assessee's entitlement to claim Cenvat credit on iron and steel articles used in the fabrication of capital goods. The decision was supported by detailed evidence showing the items were component parts of machines, aligning with previous Tribunal and High Court rulings. The Revenue's argument that using the items as supporting structures disqualified the credit claim was rejected, as the evidence proved their utilization in manufacturing processes. The Tribunal's decision emphasized the established use of the articles in capital goods fabrication, leading to the rejection of the Revenue's appeal. en-us Mon, 06 Jun 2016 00:00:00 +0530 Wed, 24 Aug 2016 11:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331504 The Tribunal dismissed the Revenue's appeal, upholding the assessee's entitlement to claim Cenvat credit on iron and steel articles used in the fabrication of capital goods. The decision was supported by detailed evidence showing the items were component parts of machines, aligning with previous Tribunal and High Court rulings. The Revenue's argument that using the items as supporting structures disqualified the credit claim was rejected, as the evidence proved their utilization in manufacturing processes. The Tribunal's decision emphasized the established use of the articles in capital goods fabrication, leading to the rejection of the Revenue's appeal. Case-Laws Central Excise Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331504