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    <title>2016 (2) TMI 1072 - CESTAT, HYDERABAD</title>
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    <description>The judge ruled in favor of the appellant, allowing the appeal and setting aside the impugned order that denied CENVAT credit on MS items. The appellant successfully demonstrated through a Chartered Engineers certificate and a flowchart that the MS items were used in fabricating capital goods, supported by relevant legal precedents. The judge found the denial of credit unsustainable, emphasizing the importance of substantiating usage for credit eligibility.</description>
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      <description>The judge ruled in favor of the appellant, allowing the appeal and setting aside the impugned order that denied CENVAT credit on MS items. The appellant successfully demonstrated through a Chartered Engineers certificate and a flowchart that the MS items were used in fabricating capital goods, supported by relevant legal precedents. The judge found the denial of credit unsustainable, emphasizing the importance of substantiating usage for credit eligibility.</description>
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