https://www.taxtmi.com/caselaws?id=352235 The Tribunal allowed the appeal, setting aside the Order-in-Original that denied cenvat credit for raw materials used in manufacturing Pig Iron, Sponge Iron, and Steel Billets. Relying on precedents and applying the user test, the Tribunal determined that structural items used in fabricating support structures for capital goods qualified as capital goods under the Cenvat Credit Rules. The appellant was deemed entitled to claim cenvat credit on welding electrodes and structural steel items, overturning the denial by the department. en-us Thu, 30 Nov 2017 00:00:00 +0530 Mon, 11 Dec 2017 07:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352235 The Tribunal allowed the appeal, setting aside the Order-in-Original that denied cenvat credit for raw materials used in manufacturing Pig Iron, Sponge Iron, and Steel Billets. Relying on precedents and applying the user test, the Tribunal determined that structural items used in fabricating support structures for capital goods qualified as capital goods under the Cenvat Credit Rules. The appellant was deemed entitled to claim cenvat credit on welding electrodes and structural steel items, overturning the denial by the department. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352235