https://www.taxtmi.com/caselaws?id=352159 Cenvat credit was held admissible on steel items such as MS sheets, plates, joists, angles and channels used to fabricate machinery and components for a sugar factory, including cane carrier, juice clarifier, evaporator, pan station, molasses tanks and boiler parts. The Tribunal treated these items as inputs used in fabrication of capital goods, not as mere supporting structures embedded to earth, and distinguished contrary rulings on immovable structures as inapplicable on the facts. The reversal demanded was therefore not justified. en-us Thu, 27 Jul 2017 00:00:00 +0530 Sat, 09 Dec 2017 08:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352159 Cenvat credit was held admissible on steel items such as MS sheets, plates, joists, angles and channels used to fabricate machinery and components for a sugar factory, including cane carrier, juice clarifier, evaporator, pan station, molasses tanks and boiler parts. The Tribunal treated these items as inputs used in fabrication of capital goods, not as mere supporting structures embedded to earth, and distinguished contrary rulings on immovable structures as inapplicable on the facts. The reversal demanded was therefore not justified. Case-Laws Central Excise Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352159