https://www.taxtmi.com/caselaws?id=188286 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the appeal filed by the Revenue, citing precedent that credit is admissible on MS items used for the fabrication or erection of capital goods. The judgment emphasized the importance of examining the actual usage of items in the manufacturing process rather than technical classifications. en-us Mon, 11 Jan 2016 00:00:00 +0530 Thu, 24 Nov 2016 12:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188286 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the appeal filed by the Revenue, citing precedent that credit is admissible on MS items used for the fabrication or erection of capital goods. The judgment emphasized the importance of examining the actual usage of items in the manufacturing process rather than technical classifications. Case-Laws Central Excise Mon, 11 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188286