https://www.taxtmi.com/caselaws?id=335891 The Tribunal allowed cenvat credit for items used in manufacturing, such as channels, angles, MS Sheets, Plates, and Joist, which were deemed essential for fabrication or repair of capital goods. The appellant's argument under Rule 2(b)(ii) of the Cenvat Credit Rules, 2004 was supported by evidence showing the specific use of these items. However, items lacking documentation were denied credit. The Tribunal upheld the appellant's claim for eligible items, while rejecting credit for those lacking proper verification, ultimately disposing of the appeal in favor of the appellant regarding cenvat credit eligibility. en-us Fri, 30 Sep 2016 00:00:00 +0530 Mon, 12 Dec 2016 18:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335891 The Tribunal allowed cenvat credit for items used in manufacturing, such as channels, angles, MS Sheets, Plates, and Joist, which were deemed essential for fabrication or repair of capital goods. The appellant's argument under Rule 2(b)(ii) of the Cenvat Credit Rules, 2004 was supported by evidence showing the specific use of these items. However, items lacking documentation were denied credit. The Tribunal upheld the appellant's claim for eligible items, while rejecting credit for those lacking proper verification, ultimately disposing of the appeal in favor of the appellant regarding cenvat credit eligibility. Case-Laws Central Excise Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335891