https://www.taxtmi.com/caselaws?id=188447 The Tribunal overturned the denial of Cenvat credit on MS angles, channels, plates, etc., used in fabricating capital goods for a cement plant. Despite lacking specific documentation in ER-1 returns, the appellant provided evidence of usage for expansion projects. The Tribunal held that the denial was unjustified, aligning with precedents allowing credit for MS items used in capital goods fabrication/erection. The appeal was allowed, setting aside the denial of credit and providing consequential reliefs. en-us Tue, 07 Jun 2016 00:00:00 +0530 Thu, 01 Dec 2016 12:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188447 The Tribunal overturned the denial of Cenvat credit on MS angles, channels, plates, etc., used in fabricating capital goods for a cement plant. Despite lacking specific documentation in ER-1 returns, the appellant provided evidence of usage for expansion projects. The Tribunal held that the denial was unjustified, aligning with precedents allowing credit for MS items used in capital goods fabrication/erection. The appeal was allowed, setting aside the denial of credit and providing consequential reliefs. Case-Laws Central Excise Tue, 07 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188447