https://www.taxtmi.com/caselaws?id=355484 Cenvat credit on MS sheets, angles, channels and MS plates used as supporting structurals was treated as admissible in light of higher court precedents favouring the assessee, despite contrary reliance on a larger Bench view; the matter was remitted for fresh adjudication on the actual use of the items. Cenvat credit on welding electrodes used for repair and maintenance in the factory was also treated as admissible under the prevailing High Court line of authority, and this issue too was sent back for reconsideration. The denial of credit on both categories was set aside and the dispute remanded for decision in accordance with binding precedent. en-us Thu, 04 Jan 2018 00:00:00 +0530 Thu, 15 Feb 2018 09:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355484 Cenvat credit on MS sheets, angles, channels and MS plates used as supporting structurals was treated as admissible in light of higher court precedents favouring the assessee, despite contrary reliance on a larger Bench view; the matter was remitted for fresh adjudication on the actual use of the items. Cenvat credit on welding electrodes used for repair and maintenance in the factory was also treated as admissible under the prevailing High Court line of authority, and this issue too was sent back for reconsideration. The denial of credit on both categories was set aside and the dispute remanded for decision in accordance with binding precedent. Case-Laws Central Excise Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355484