https://www.taxtmi.com/caselaws?id=338446 The Tribunal allowed the appeal, setting aside the portion of the Order disallowing Cenvat credit on Steel items used for supporting structures, amounting to &8377;12,55,855. The Tribunal found that since rules prohibiting such credit were not in effect during the relevant period, there was no established intention to avail inadmissible credit. This case clarifies the admissibility of Cenvat credit on specific items and underscores the importance of considering the rules in force during the relevant period when assessing the validity of credit availed by the appellant. en-us Fri, 30 Dec 2016 00:00:00 +0530 Sat, 04 Feb 2017 10:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338446 The Tribunal allowed the appeal, setting aside the portion of the Order disallowing Cenvat credit on Steel items used for supporting structures, amounting to &8377;12,55,855. The Tribunal found that since rules prohibiting such credit were not in effect during the relevant period, there was no established intention to avail inadmissible credit. This case clarifies the admissibility of Cenvat credit on specific items and underscores the importance of considering the rules in force during the relevant period when assessing the validity of credit availed by the appellant. Case-Laws Central Excise Fri, 30 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338446