https://www.taxtmi.com/caselaws?id=346201 The Tribunal allowed the appeal, holding that M.S. Angles, Channels, Beams, TMT Bars, CTD Bars, and H.R. Sheets used for fabrication of capital goods and repair/maintenance services are eligible for CENVAT credit. The Tribunal applied the 'user test' principle and referenced relevant case law to determine the eligibility of the items for credit. The impugned order demanding recovery of credit, interest, and penalty was set aside, granting relief to the appellant in accordance with the law. en-us Fri, 24 Mar 2017 00:00:00 +0530 Sat, 05 Aug 2017 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346201 The Tribunal allowed the appeal, holding that M.S. Angles, Channels, Beams, TMT Bars, CTD Bars, and H.R. Sheets used for fabrication of capital goods and repair/maintenance services are eligible for CENVAT credit. The Tribunal applied the 'user test' principle and referenced relevant case law to determine the eligibility of the items for credit. The impugned order demanding recovery of credit, interest, and penalty was set aside, granting relief to the appellant in accordance with the law. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346201