https://www.taxtmi.com/caselaws?id=353416 CENVAT credit on MS plates, channels, MS rounds, TMT bars, lancing pipes and similar fabrication materials was held admissible because the decisive factor was their actual use in manufacture, not a purely technical classification under inputs or capital goods. For the period prior to 01.04.2011, eligibility under Rule 2(k) turned on deployment in the manufacturing process, and the user test was applied to goods used in relation to capital goods. The denial of credit could not be sustained where the factual findings on use were unrebutted, so the demand, interest and penalties did not survive. en-us Tue, 21 Nov 2017 00:00:00 +0530 Thu, 04 Jan 2018 08:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353416 CENVAT credit on MS plates, channels, MS rounds, TMT bars, lancing pipes and similar fabrication materials was held admissible because the decisive factor was their actual use in manufacture, not a purely technical classification under inputs or capital goods. For the period prior to 01.04.2011, eligibility under Rule 2(k) turned on deployment in the manufacturing process, and the user test was applied to goods used in relation to capital goods. The denial of credit could not be sustained where the factual findings on use were unrebutted, so the demand, interest and penalties did not survive. Case-Laws Central Excise Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353416