https://www.taxtmi.com/caselaws?id=187466 Cenvat credit was held admissible on MS rounds, MS pipe, plate, beam and channel used to fabricate moulds deployed in the manufacture of RCC pipes. Applying the user test, the Tribunal treated the goods as eligible inputs or components for the moulds because they were used in fabrication of items directly employed in production. Credit was not denied merely because the goods were classifiable under Chapters 72 and 73, and the disallowance was set aside. en-us Wed, 20 Jan 2016 00:00:00 +0530 Sat, 22 Oct 2016 14:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187466 Cenvat credit was held admissible on MS rounds, MS pipe, plate, beam and channel used to fabricate moulds deployed in the manufacture of RCC pipes. Applying the user test, the Tribunal treated the goods as eligible inputs or components for the moulds because they were used in fabrication of items directly employed in production. Credit was not denied merely because the goods were classifiable under Chapters 72 and 73, and the disallowance was set aside. Case-Laws Central Excise Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187466