https://www.taxtmi.com/caselaws?id=339793 The Tribunal allowed the appeal, setting aside the impugned order disallowing the credit of duty paid on MS items used as support structures for capital goods by the appellants. The Tribunal found no willful suppression of facts and considered the Chartered Engineers Certificate provided by the appellant as evidence of legitimate usage. The department's contention regarding the use of MS items for canteen sheds in a previous period was refuted with documentary evidence. The Tribunal held that the disallowance of credit was unjustified based on precedents and allowed the appeal with consequential reliefs, if any. en-us Tue, 31 Jan 2017 00:00:00 +0530 Tue, 07 Mar 2017 10:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339793 The Tribunal allowed the appeal, setting aside the impugned order disallowing the credit of duty paid on MS items used as support structures for capital goods by the appellants. The Tribunal found no willful suppression of facts and considered the Chartered Engineers Certificate provided by the appellant as evidence of legitimate usage. The department's contention regarding the use of MS items for canteen sheds in a previous period was refuted with documentary evidence. The Tribunal held that the disallowance of credit was unjustified based on precedents and allowed the appeal with consequential reliefs, if any. Case-Laws Central Excise Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339793