https://www.taxtmi.com/caselaws?id=345272 The Tribunal ruled in favor of the appellant, allowing Cenvat credit for steel items used in constructing steel structures for plant and machinery installation. The Member (Judicial) determined that the goods were included in the input definition before the 2009 amendment, distinguishing a previous case cited by the Revenue. The appellant's reliance on legal precedents, including Supreme Court and High Court judgments, supported their entitlement to the credit. Consequently, the impugned order was overturned, and the appellant's appeal was successful. en-us Fri, 26 May 2017 00:00:00 +0530 Thu, 13 Jul 2017 07:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345272 The Tribunal ruled in favor of the appellant, allowing Cenvat credit for steel items used in constructing steel structures for plant and machinery installation. The Member (Judicial) determined that the goods were included in the input definition before the 2009 amendment, distinguishing a previous case cited by the Revenue. The appellant's reliance on legal precedents, including Supreme Court and High Court judgments, supported their entitlement to the credit. Consequently, the impugned order was overturned, and the appellant's appeal was successful. Case-Laws Central Excise Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345272