https://www.taxtmi.com/caselaws?id=334909 CENVAT credit was found admissible on steel items used to fabricate a Surface Testing Bench because the bench fell within the relevant capital goods tariff entry, so the items could not be rejected merely for being used in fabrication. Credit was also upheld on MS items used for steel shots in shot blasting machines, as earlier decisions had already recognised such use as covered by the credit scheme. Credit on a diesel generator set was allowed despite the invoice naming another unit, because the generator was received at the appellant's factory, the transfer was endorsed, and the invoice defect was curable where duty payment and accounting were otherwise established. en-us Thu, 22 Sep 2016 00:00:00 +0530 Wed, 23 Nov 2016 13:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334909 CENVAT credit was found admissible on steel items used to fabricate a Surface Testing Bench because the bench fell within the relevant capital goods tariff entry, so the items could not be rejected merely for being used in fabrication. Credit was also upheld on MS items used for steel shots in shot blasting machines, as earlier decisions had already recognised such use as covered by the credit scheme. Credit on a diesel generator set was allowed despite the invoice naming another unit, because the generator was received at the appellant's factory, the transfer was endorsed, and the invoice defect was curable where duty payment and accounting were otherwise established. Case-Laws Central Excise Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334909