https://www.taxtmi.com/caselaws?id=199928 The Tribunal allowed the appeal, overturning the decision denying cenvat credit on MS Plates, MS Joists, and MS Channels. Relying on precedents from various High Courts and the Supreme Court, including the judgment of the Hon'ble Rajasthan High Court, the Tribunal held that these goods qualified as 'Input' under Rule 2(k) of the Cenvat Credit Rules, 2004. The appellant successfully demonstrated that the disputed goods were essential for the operation and maintenance of machinery directly involved in manufacturing excisable goods, thus entitling them to claim cenvat credit. en-us Wed, 20 May 2015 00:00:00 +0530 Thu, 15 Mar 2018 13:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199928 The Tribunal allowed the appeal, overturning the decision denying cenvat credit on MS Plates, MS Joists, and MS Channels. Relying on precedents from various High Courts and the Supreme Court, including the judgment of the Hon'ble Rajasthan High Court, the Tribunal held that these goods qualified as 'Input' under Rule 2(k) of the Cenvat Credit Rules, 2004. The appellant successfully demonstrated that the disputed goods were essential for the operation and maintenance of machinery directly involved in manufacturing excisable goods, thus entitling them to claim cenvat credit. Case-Laws Central Excise Wed, 20 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199928