https://www.taxtmi.com/caselaws?id=357132 Cenvat credit on duty-paid TMT bars, TOR steel, MS plates, MS angles, SS sheets, HR sheets and other iron and steel items was treated as admissible where the goods were received in the factory and used for fabrication of machinery and its supporting structures. The analysis followed the Madras High Court ruling in Thiru Arooran Sugars, which considered competing views, distinguished Saraswati Sugar Mills, and adopted the Gujarat High Court approach on similar steel items used in factory structures. On that basis, the denial of credit could not stand and the demand was held unsustainable. en-us Wed, 31 Jan 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357132 Cenvat credit on duty-paid TMT bars, TOR steel, MS plates, MS angles, SS sheets, HR sheets and other iron and steel items was treated as admissible where the goods were received in the factory and used for fabrication of machinery and its supporting structures. The analysis followed the Madras High Court ruling in Thiru Arooran Sugars, which considered competing views, distinguished Saraswati Sugar Mills, and adopted the Gujarat High Court approach on similar steel items used in factory structures. On that basis, the denial of credit could not stand and the demand was held unsustainable. Case-Laws Central Excise Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357132