https://www.taxtmi.com/caselaws?id=354854 The appellate judge upheld the appellant's eligibility for CENVAT credit on MS structures, HR plates, angles, channels, beams, etc., as they were integral in manufacturing capital goods for excisable products. The decision was supported by a Chartered Engineer's certificate and previous tribunal rulings, emphasizing the correct application of CENVAT Credit Rules, 2004. The judge rejected the Revenue's appeal, highlighting the factual utilization of the items in manufacturing rolling mill machinery. en-us Wed, 20 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354854 The appellate judge upheld the appellant's eligibility for CENVAT credit on MS structures, HR plates, angles, channels, beams, etc., as they were integral in manufacturing capital goods for excisable products. The decision was supported by a Chartered Engineer's certificate and previous tribunal rulings, emphasizing the correct application of CENVAT Credit Rules, 2004. The judge rejected the Revenue's appeal, highlighting the factual utilization of the items in manufacturing rolling mill machinery. Case-Laws Central Excise Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354854