https://www.taxtmi.com/caselaws?id=335371 The Tribunal held that the appellant was eligible for the CENVAT credit availed on MS items as the Mezannine floor, made using MS items, was integral to the manufacturing process. The penalty imposed on the reversed credit was set aside, while the demand for reversal was upheld. The appeal was allowed partly with specified reliefs. en-us Fri, 09 Sep 2016 00:00:00 +0530 Thu, 01 Dec 2016 10:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335371 The Tribunal held that the appellant was eligible for the CENVAT credit availed on MS items as the Mezannine floor, made using MS items, was integral to the manufacturing process. The penalty imposed on the reversed credit was set aside, while the demand for reversal was upheld. The appeal was allowed partly with specified reliefs. Case-Laws Central Excise Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335371