https://www.taxtmi.com/caselaws?id=354583 The Appellate Tribunal allowed the appellant's appeal, overturning the denial of CENVAT credit by the Commissioner of Central Excise. The Tribunal emphasized the significance of the "User Test" in determining credit eligibility for MS items used in fabricating capital goods. Relying on a similar case precedent from the Madras High Court, the Tribunal concluded that the support structures for pipelines were essential to the manufacturing process and qualified as capital goods. Consequently, the impugned order was set aside, and the appellant's appeals were granted with any necessary relief. en-us Wed, 15 Nov 2017 00:00:00 +0530 Thu, 01 Feb 2018 06:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354583 The Appellate Tribunal allowed the appellant's appeal, overturning the denial of CENVAT credit by the Commissioner of Central Excise. The Tribunal emphasized the significance of the "User Test" in determining credit eligibility for MS items used in fabricating capital goods. Relying on a similar case precedent from the Madras High Court, the Tribunal concluded that the support structures for pipelines were essential to the manufacturing process and qualified as capital goods. Consequently, the impugned order was set aside, and the appellant's appeals were granted with any necessary relief. Case-Laws Central Excise Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354583