https://www.taxtmi.com/caselaws?id=191736 The Tribunal allowed the appeal by M/s K.L. Steel Pvt. Ltd. against the denial of Cenvat Credit on various items used in manufacturing excisable goods. The Tribunal considered the items as components/spares/accessories of capital goods, allowing the credit based on the user test for eligibility. The appeal was allowed, overturning the impugned order confirming the disallowance of Cenvat Credit and penalties imposed by the department. en-us Wed, 13 Apr 2016 00:00:00 +0530 Wed, 07 Feb 2018 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191736 The Tribunal allowed the appeal by M/s K.L. Steel Pvt. Ltd. against the denial of Cenvat Credit on various items used in manufacturing excisable goods. The Tribunal considered the items as components/spares/accessories of capital goods, allowing the credit based on the user test for eligibility. The appeal was allowed, overturning the impugned order confirming the disallowance of Cenvat Credit and penalties imposed by the department. Case-Laws Central Excise Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191736