https://www.taxtmi.com/caselaws?id=350553 CENVAT credit was held admissible on MS angles, plates, channels and joists used to fabricate components and structural supports for kilns, conveyors, bunkers and pollution control equipment. The evidence, including a Chartered Engineer certificate and the Revenue's own acceptance of substantial credit on that basis, was sufficient to establish actual use in relation to capital goods. A denial based only on a general objection that the items were not inputs or capital goods, or on an alleged lack of proof of use, was not justified on the facts. Credit on such structural steel items cannot be refused where acceptable evidence shows use in fabrication of components or supports for plant and equipment. en-us Mon, 30 Oct 2017 00:00:00 +0530 Wed, 15 Nov 2017 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350553 CENVAT credit was held admissible on MS angles, plates, channels and joists used to fabricate components and structural supports for kilns, conveyors, bunkers and pollution control equipment. The evidence, including a Chartered Engineer certificate and the Revenue's own acceptance of substantial credit on that basis, was sufficient to establish actual use in relation to capital goods. A denial based only on a general objection that the items were not inputs or capital goods, or on an alleged lack of proof of use, was not justified on the facts. Credit on such structural steel items cannot be refused where acceptable evidence shows use in fabrication of components or supports for plant and equipment. Case-Laws Central Excise Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350553