https://www.taxtmi.com/caselaws?id=339720 The tribunal allowed the appeal, overturning the decision of the Commissioner (Appeals) and original authority. It held that the MS items used by the appellants in fabricating components/parts/accessories of capital goods were essential for the manufacturing process, making them eligible for CENVAT Credit. The judgment emphasized the importance of the items in various manufacturing processes and cited legal precedents supporting their eligibility for credit. Consequently, the impugned order was set aside, and the appellants were granted the appeal with any consequential reliefs. en-us Mon, 23 Jan 2017 00:00:00 +0530 Mon, 06 Mar 2017 11:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339720 The tribunal allowed the appeal, overturning the decision of the Commissioner (Appeals) and original authority. It held that the MS items used by the appellants in fabricating components/parts/accessories of capital goods were essential for the manufacturing process, making them eligible for CENVAT Credit. The judgment emphasized the importance of the items in various manufacturing processes and cited legal precedents supporting their eligibility for credit. Consequently, the impugned order was set aside, and the appellants were granted the appeal with any consequential reliefs. Case-Laws Central Excise Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339720