https://www.taxtmi.com/caselaws?id=347387 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal, setting aside the demand confirmation and confirming the availment of Cenvat Credit on SS Plates, MS Billets, and Joists. These items were classified as capital goods due to their essential role as components of the main machines in the manufacturing process, aligning with the definition under Rule 2(a) of CCR, 2004. The decision provided relief to the appellant, emphasizing the eligibility of these items for Cenvat Credit based on their function as parts and accessories of the machinery. en-us Tue, 18 Apr 2017 00:00:00 +0530 Mon, 04 Sep 2017 08:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347387 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal, setting aside the demand confirmation and confirming the availment of Cenvat Credit on SS Plates, MS Billets, and Joists. These items were classified as capital goods due to their essential role as components of the main machines in the manufacturing process, aligning with the definition under Rule 2(a) of CCR, 2004. The decision provided relief to the appellant, emphasizing the eligibility of these items for Cenvat Credit based on their function as parts and accessories of the machinery. Case-Laws Central Excise Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347387