https://www.taxtmi.com/caselaws?id=340627 The Tribunal allowed the appeal, overturning the Adjudicating Authority's denial of Cenvat credit on steel items used for plant erection. The Tribunal emphasized the broad definition of input under the Cenvat Credit Rules, 2004, considering the Chartered Engineer certificate provided as evidence of steel usage for machinery fabrication. Citing relevant case law and the Apex Court's "user test," the Tribunal concluded that the steel items qualified as capital goods, supporting the appellant's eligibility for Cenvat credit. en-us Tue, 21 Feb 2017 00:00:00 +0530 Fri, 24 Mar 2017 08:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340627 The Tribunal allowed the appeal, overturning the Adjudicating Authority's denial of Cenvat credit on steel items used for plant erection. The Tribunal emphasized the broad definition of input under the Cenvat Credit Rules, 2004, considering the Chartered Engineer certificate provided as evidence of steel usage for machinery fabrication. Citing relevant case law and the Apex Court's "user test," the Tribunal concluded that the steel items qualified as capital goods, supporting the appellant's eligibility for Cenvat credit. Case-Laws Central Excise Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340627