https://www.taxtmi.com/caselaws?id=335789 The Tribunal ruled in favor of the appellant, allowing the appeal and granting consequential relief. The dispute centered on the admissibility of Cenvat credit on steel items used in fabricating capital goods and structures. The Tribunal applied the "user test" and precedent to determine that the steel items qualified as capital goods under the Cenvat Credit Rules, 2004. It emphasized that the use of steel items in fabricating capital goods warranted the allowance of Cenvat credit, distinguishing the case from the Revenue's arguments. en-us Mon, 26 Sep 2016 00:00:00 +0530 Fri, 09 Dec 2016 12:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335789 The Tribunal ruled in favor of the appellant, allowing the appeal and granting consequential relief. The dispute centered on the admissibility of Cenvat credit on steel items used in fabricating capital goods and structures. The Tribunal applied the "user test" and precedent to determine that the steel items qualified as capital goods under the Cenvat Credit Rules, 2004. It emphasized that the use of steel items in fabricating capital goods warranted the allowance of Cenvat credit, distinguishing the case from the Revenue's arguments. Case-Laws Central Excise Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335789