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    <title>2018 (2) TMI 1098 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of M/s. GB Engineering Enterprises (P) Ltd., allowing them to avail Cenvat credit on input materials like MS Plates, Chequered Plates, RS Joist, Prime Hot Rolled Over Rolling used in manufacturing. The Tribunal also held that capital goods used outside the factory premises for job work were eligible for credit under Rule 4(5)(a) of CCR, 2004, based on the precedent set by the Supreme Court. The Department&#039;s appeal was rejected, and cross objections were disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=355677</link>
      <description>The Tribunal ruled in favor of M/s. GB Engineering Enterprises (P) Ltd., allowing them to avail Cenvat credit on input materials like MS Plates, Chequered Plates, RS Joist, Prime Hot Rolled Over Rolling used in manufacturing. The Tribunal also held that capital goods used outside the factory premises for job work were eligible for credit under Rule 4(5)(a) of CCR, 2004, based on the precedent set by the Supreme Court. The Department&#039;s appeal was rejected, and cross objections were disposed of accordingly.</description>
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