https://www.taxtmi.com/caselaws?id=337207 The Tribunal held that the appellant's claim for Cenvat credit on cement and TOR steel used in civil construction for creating structures like foundations and pillars was legally unsustainable. It was determined that these materials did not qualify as inputs for Cenvat credit under the Cenvat Credit Rules, as they were not considered components or accessories of machinery. The Tribunal rejected the appeals, emphasizing that cement and TOR steel were not eligible for credit as they did not meet the criteria for inputs used in the manufacture or fabrication of capital goods. en-us Tue, 27 Dec 2016 00:00:00 +0530 Wed, 07 Feb 2018 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337207 The Tribunal held that the appellant's claim for Cenvat credit on cement and TOR steel used in civil construction for creating structures like foundations and pillars was legally unsustainable. It was determined that these materials did not qualify as inputs for Cenvat credit under the Cenvat Credit Rules, as they were not considered components or accessories of machinery. The Tribunal rejected the appeals, emphasizing that cement and TOR steel were not eligible for credit as they did not meet the criteria for inputs used in the manufacture or fabrication of capital goods. Case-Laws Central Excise Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337207