https://www.taxtmi.com/caselaws?id=346489 The Tribunal allowed the appeal by M/s Tirumala Balaji Alloys Pvt. Ltd., holding that steel items used in fabricating and installing air pollution equipment qualified as capital goods eligible for Cenvat credit. Relying on the Supreme Court precedent and the "user test," the Tribunal overturned the denial of credit, emphasizing the essential role of the items in complying with Pollution Control laws. The decision highlighted the need to assess the specific use and necessity of items in determining their eligibility for Cenvat credit. en-us Fri, 21 Jul 2017 00:00:00 +0530 Thu, 17 Aug 2017 08:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346489 The Tribunal allowed the appeal by M/s Tirumala Balaji Alloys Pvt. Ltd., holding that steel items used in fabricating and installing air pollution equipment qualified as capital goods eligible for Cenvat credit. Relying on the Supreme Court precedent and the "user test," the Tribunal overturned the denial of credit, emphasizing the essential role of the items in complying with Pollution Control laws. The decision highlighted the need to assess the specific use and necessity of items in determining their eligibility for Cenvat credit. Case-Laws Central Excise Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346489