https://www.taxtmi.com/caselaws?id=345412 The Court ruled in favor of the appellants, holding that the Tribunal's reliance on Notification No. 16/09 before its effective date and the Vandana Global Limited judgment was incorrect. The structurals, M.S. Plates, M.S. Angles, and M.S. Joint, used to support plant and machinery, qualified as capital goods and inputs, eligible for Cenvat credit. The appeals were allowed, and the Tribunal's judgments were set aside. en-us Mon, 10 Jul 2017 00:00:00 +0530 Sat, 30 Dec 2017 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345412 The Court ruled in favor of the appellants, holding that the Tribunal's reliance on Notification No. 16/09 before its effective date and the Vandana Global Limited judgment was incorrect. The structurals, M.S. Plates, M.S. Angles, and M.S. Joint, used to support plant and machinery, qualified as capital goods and inputs, eligible for Cenvat credit. The appeals were allowed, and the Tribunal's judgments were set aside. Case-Laws Central Excise Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345412