https://www.taxtmi.com/caselaws?id=333654 The Tribunal allowed the appeal, granting Cenvat credit on structural items like angles, channels, plates, joists, and rails used in manufacturing capital goods. The decision emphasized the application of the user test and relevant case laws, determining the eligibility of these items for credit under Rule 2(k) of the Cenvat Credit Rules, 2004. The Tribunal found the appellant's arguments supported by precedents, concluding that the disputed items qualified for Cenvat credit, contrary to the Revenue's contentions. en-us Fri, 14 Oct 2016 00:00:00 +0530 Thu, 20 Oct 2016 17:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333654 The Tribunal allowed the appeal, granting Cenvat credit on structural items like angles, channels, plates, joists, and rails used in manufacturing capital goods. The decision emphasized the application of the user test and relevant case laws, determining the eligibility of these items for credit under Rule 2(k) of the Cenvat Credit Rules, 2004. The Tribunal found the appellant's arguments supported by precedents, concluding that the disputed items qualified for Cenvat credit, contrary to the Revenue's contentions. Case-Laws Central Excise Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333654