https://www.taxtmi.com/caselaws?id=346090 The Appellate Tribunal CESTAT NEW DELHI allowed the appellant's appeal in 2017, granting Cenvat Credit on items used for fabrication of plant and machinery, including MS angles, channels, cable tray, MS tower, copper anode, hanger bar, and aluminum plate of electrolysis. The Tribunal distinguished the case from previous rulings, permitting Cenvat Credit on the MS tower for electricity transmission crucial for the factory's operation. By following precedents and considering the necessity of the items for manufacturing, the Tribunal set aside the disallowance of credit, ruling in favor of the appellant. en-us Tue, 13 Jun 2017 00:00:00 +0530 Fri, 04 Aug 2017 07:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346090 The Appellate Tribunal CESTAT NEW DELHI allowed the appellant's appeal in 2017, granting Cenvat Credit on items used for fabrication of plant and machinery, including MS angles, channels, cable tray, MS tower, copper anode, hanger bar, and aluminum plate of electrolysis. The Tribunal distinguished the case from previous rulings, permitting Cenvat Credit on the MS tower for electricity transmission crucial for the factory's operation. By following precedents and considering the necessity of the items for manufacturing, the Tribunal set aside the disallowance of credit, ruling in favor of the appellant. Case-Laws Central Excise Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346090