https://www.taxtmi.com/caselaws?id=339177 The Tribunal allowed the appeal, granting Cenvat credit on capital goods used in crane fabrication, including columns for EOT cranes. The decision emphasized the technical necessity and specific design of the components, ruling that the columns were eligible for credit as essential accessories under the Cenvat Credit Rules. The Tribunal found the Revenue's lack of evidence on non-usage of the goods in the factory as required by the rules, rendering the Commissioner's order legally unsustainable. en-us Mon, 08 Aug 2016 00:00:00 +0530 Tue, 21 Feb 2017 00:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339177 The Tribunal allowed the appeal, granting Cenvat credit on capital goods used in crane fabrication, including columns for EOT cranes. The decision emphasized the technical necessity and specific design of the components, ruling that the columns were eligible for credit as essential accessories under the Cenvat Credit Rules. The Tribunal found the Revenue's lack of evidence on non-usage of the goods in the factory as required by the rules, rendering the Commissioner's order legally unsustainable. Case-Laws Central Excise Mon, 08 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339177