https://www.taxtmi.com/caselaws?id=338100 The Tribunal ruled in favor of the appellant, holding that the denial of CENVAT credit on MS items used for fabrication of capital goods was unjustified. The Tribunal found that the MS items were integral components of the manufacturing process and should be considered parts of capital goods. As the items were not fixed to the earth as immovable property, the credit was deemed admissible. The Tribunal set aside the decision disallowing the credit, allowing the appeal with consequential reliefs, without addressing the limitation issue. en-us Wed, 21 Dec 2016 00:00:00 +0530 Wed, 25 Jan 2017 08:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338100 The Tribunal ruled in favor of the appellant, holding that the denial of CENVAT credit on MS items used for fabrication of capital goods was unjustified. The Tribunal found that the MS items were integral components of the manufacturing process and should be considered parts of capital goods. As the items were not fixed to the earth as immovable property, the credit was deemed admissible. The Tribunal set aside the decision disallowing the credit, allowing the appeal with consequential reliefs, without addressing the limitation issue. Case-Laws Central Excise Wed, 21 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338100