https://www.taxtmi.com/caselaws?id=346203 The Tribunal held that duty paid on structural steel items like Angles, Channels, Beams used in the fabrication of capital goods was eligible for CENVAT credit. The impugned order was set aside, and the appeal was allowed with consequential relief. The decision clarified that the structural items qualified as capital goods under Rule 2(a) of the Cenvat Credit Rules, emphasizing their role in supporting the functioning of relevant machines. The analysis of legal principles and precedents favored the appellant, resolving the dispute in their favor. en-us Fri, 24 Mar 2017 00:00:00 +0530 Mon, 07 Aug 2017 11:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346203 The Tribunal held that duty paid on structural steel items like Angles, Channels, Beams used in the fabrication of capital goods was eligible for CENVAT credit. The impugned order was set aside, and the appeal was allowed with consequential relief. The decision clarified that the structural items qualified as capital goods under Rule 2(a) of the Cenvat Credit Rules, emphasizing their role in supporting the functioning of relevant machines. The analysis of legal principles and precedents favored the appellant, resolving the dispute in their favor. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346203