https://www.taxtmi.com/caselaws?id=337671 The appeal challenged the disallowance of credit on MS angles, channels, sheets as capital goods for manufacturing iron and steel ingots, billets. The Commissioner (Appeals) disallowed the credit, but the Tribunal overturned this decision, citing precedents that supported the eligibility of such items for credit. The Tribunal emphasized the evidence provided by the appellant, including a Chartered Engineer certificate and a Range Officer's report, to demonstrate the use of the items in fabricating capital goods. The Tribunal set aside the disallowance of credit, allowing the appeal with necessary consequential reliefs. en-us Tue, 06 Dec 2016 00:00:00 +0530 Wed, 11 Jan 2017 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337671 The appeal challenged the disallowance of credit on MS angles, channels, sheets as capital goods for manufacturing iron and steel ingots, billets. The Commissioner (Appeals) disallowed the credit, but the Tribunal overturned this decision, citing precedents that supported the eligibility of such items for credit. The Tribunal emphasized the evidence provided by the appellant, including a Chartered Engineer certificate and a Range Officer's report, to demonstrate the use of the items in fabricating capital goods. The Tribunal set aside the disallowance of credit, allowing the appeal with necessary consequential reliefs. Case-Laws Central Excise Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337671