https://www.taxtmi.com/caselaws?id=336014 The Tribunal allowed the appeal, setting aside the impugned order and confirming the admissibility of Cenvat credit on MS items like MS beams when used in fabricating parts/components of capital goods. The appellant successfully argued that the subject items qualified as inputs used in fabricating capital goods, supported by a Chartered Engineer Certificate and legal precedents. The judgment emphasized the user test established by the Apex Court, concluding that the credit on MS items for fabricating capital goods was permissible based on established legal principles and precedents. en-us Thu, 03 Nov 2016 00:00:00 +0530 Wed, 14 Dec 2016 13:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336014 The Tribunal allowed the appeal, setting aside the impugned order and confirming the admissibility of Cenvat credit on MS items like MS beams when used in fabricating parts/components of capital goods. The appellant successfully argued that the subject items qualified as inputs used in fabricating capital goods, supported by a Chartered Engineer Certificate and legal precedents. The judgment emphasized the user test established by the Apex Court, concluding that the credit on MS items for fabricating capital goods was permissible based on established legal principles and precedents. Case-Laws Central Excise Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336014