https://www.taxtmi.com/caselaws?id=334452 The Tribunal allowed the appeal, confirming the admissibility of CENVAT credit on steel items used in fabricating capital goods. The decision emphasized the eligibility of steel items under the user test established by the Supreme Court. It rejected the retrospective application of an amendment to the definition of inputs and upheld the classification of fabricated structures as capital goods, citing precedents. The Tribunal found the Revenue's arguments insufficient and ruled in favor of granting CENVAT credit on steel items. en-us Fri, 28 Oct 2016 00:00:00 +0530 Tue, 29 Nov 2016 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334452 The Tribunal allowed the appeal, confirming the admissibility of CENVAT credit on steel items used in fabricating capital goods. The decision emphasized the eligibility of steel items under the user test established by the Supreme Court. It rejected the retrospective application of an amendment to the definition of inputs and upheld the classification of fabricated structures as capital goods, citing precedents. The Tribunal found the Revenue's arguments insufficient and ruled in favor of granting CENVAT credit on steel items. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334452