https://www.taxtmi.com/caselaws?id=334211 The Tribunal allowed the appeal in favor of the appellants, granting them eligibility for cenvat credit on iron and steel items used in setting up the expansion project of a Cement Plant and Captive Thermal Power Plant. The Tribunal determined that these items were integral to the manufacturing process and not merely civil structures, making the appellants eligible for the credit. Additionally, the Tribunal applied the user test to ascertain the eligibility of cenvat credit on steel items and rejected the extended period demand due to the absence of evidence supporting it. en-us Fri, 21 Oct 2016 00:00:00 +0530 Mon, 07 Nov 2016 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334211 The Tribunal allowed the appeal in favor of the appellants, granting them eligibility for cenvat credit on iron and steel items used in setting up the expansion project of a Cement Plant and Captive Thermal Power Plant. The Tribunal determined that these items were integral to the manufacturing process and not merely civil structures, making the appellants eligible for the credit. Additionally, the Tribunal applied the user test to ascertain the eligibility of cenvat credit on steel items and rejected the extended period demand due to the absence of evidence supporting it. Case-Laws Central Excise Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334211