https://www.taxtmi.com/caselaws?id=331504 Cenvat credit on duty-paid iron and steel articles is available where evidence establishes their use as component parts in the fabrication of machines or other capital goods. Findings by the adjudicating and appellate authorities supported such use, while the Revenue's assertion that the articles were merely supporting structures lacked substantiating evidence and did not displace those factual findings. The discussion distinguishes the restrictive approach in Vandana Global and notes contrary support from prior decisions concerning the same assessee and High Court authority. On the stated facts, use in manufacturing capital goods entitled the assessee to Cenvat credit. 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 Cenvat credit on duty-paid iron and steel articles is available where evidence establishes their use as component parts in the fabrication of machines or other capital goods. Findings by the adjudicating and appellate authorities supported such use, while the Revenue's assertion that the articles were merely supporting structures lacked substantiating evidence and did not displace those factual findings. The discussion distinguishes the restrictive approach in Vandana Global and notes contrary support from prior decisions concerning the same assessee and High Court authority. On the stated facts, use in manufacturing capital goods entitled the assessee to Cenvat credit. Case-Laws Central Excise Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331504