https://www.taxtmi.com/caselaws?id=357139 The appeal was allowed as the Tribunal found that the items in question were used in or in relation to the manufacturing of final products, making them eligible for CENVAT credit under Rule 2(l) of the CENVAT Credit Rules 2004. The Tribunal disagreed with the adjudicating authority's conclusion that the items were structural in nature and therefore not eligible for credit. Relying on the judgment in the Vandana Global case was deemed insufficient, as it had been overturned by the Hon'ble High Court of Gujarat in another case. As a result, the impugned order was set aside, and the appeal was successful. en-us Mon, 19 Feb 2018 00:00:00 +0530 Sat, 17 Mar 2018 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357139 The appeal was allowed as the Tribunal found that the items in question were used in or in relation to the manufacturing of final products, making them eligible for CENVAT credit under Rule 2(l) of the CENVAT Credit Rules 2004. The Tribunal disagreed with the adjudicating authority's conclusion that the items were structural in nature and therefore not eligible for credit. Relying on the judgment in the Vandana Global case was deemed insufficient, as it had been overturned by the Hon'ble High Court of Gujarat in another case. As a result, the impugned order was set aside, and the appeal was successful. Case-Laws Central Excise Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357139