https://www.taxtmi.com/caselaws?id=335161 The Tribunal ruled in favor of the appellant on the eligibility for cenvat credit on iron and steel items used in the fabrication of structures. It held that the fabricated items were not immovable structures and qualified for credit under the Cenvat Credit Rules. The Tribunal also determined that the amendment excluding certain items from credit eligibility was not retrospective. Additionally, the demand for the period in question was deemed unsustainable due to the time bar issue, resulting in the appeal being allowed by the Tribunal. en-us Wed, 09 Nov 2016 00:00:00 +0530 Wed, 07 Dec 2016 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335161 The Tribunal ruled in favor of the appellant on the eligibility for cenvat credit on iron and steel items used in the fabrication of structures. It held that the fabricated items were not immovable structures and qualified for credit under the Cenvat Credit Rules. The Tribunal also determined that the amendment excluding certain items from credit eligibility was not retrospective. Additionally, the demand for the period in question was deemed unsustainable due to the time bar issue, resulting in the appeal being allowed by the Tribunal. Case-Laws Central Excise Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335161