https://www.taxtmi.com/caselaws?id=357061 The Tribunal allowed the appeal filed by the appellant, directing a re-examination of eligibility for cenvat credit on items categorized as "inputs/capital goods." It found the denial of credit on specific items unjustified, applying the user test. The classification of storage tanks as essential capital goods and allowance of credit on HR Steel Plates were upheld, dismissing the Revenue's appeal. The judgment emphasized the application of legal principles in determining credit eligibility, resulting in a partial victory for the appellant and the rejection of the departmental appeal. en-us Tue, 13 Mar 2018 00:00:00 +0530 Sat, 17 Mar 2018 08:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357061 The Tribunal allowed the appeal filed by the appellant, directing a re-examination of eligibility for cenvat credit on items categorized as "inputs/capital goods." It found the denial of credit on specific items unjustified, applying the user test. The classification of storage tanks as essential capital goods and allowance of credit on HR Steel Plates were upheld, dismissing the Revenue's appeal. The judgment emphasized the application of legal principles in determining credit eligibility, resulting in a partial victory for the appellant and the rejection of the departmental appeal. Case-Laws Central Excise Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357061