https://www.taxtmi.com/caselaws?id=192124 The tribunal allowed the appeal, holding that the credit on steel items like MS angles, channels, HR plates, alloy tubes, etc., used in the manufacturing process of sugar and molasses was admissible. Relying on precedents and legal interpretations, the tribunal concluded that such steel items were integral for supporting structures and platforms, essential for the functioning of capital goods. The decision overturned the earlier disallowance of credit by the department, providing relief to the appellant and affirming the admissibility of credit on steel items necessary for the manufacturing process. en-us Thu, 21 Jan 2016 00:00:00 +0530 Mon, 15 May 2017 13:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192124 The tribunal allowed the appeal, holding that the credit on steel items like MS angles, channels, HR plates, alloy tubes, etc., used in the manufacturing process of sugar and molasses was admissible. Relying on precedents and legal interpretations, the tribunal concluded that such steel items were integral for supporting structures and platforms, essential for the functioning of capital goods. The decision overturned the earlier disallowance of credit by the department, providing relief to the appellant and affirming the admissibility of credit on steel items necessary for the manufacturing process. Case-Laws Central Excise Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192124