https://www.taxtmi.com/caselaws?id=358716 The Tribunal allowed the appeal in favor of the appellant, setting aside the denial of Cenvat credit on MS Angles, Channels, Bars, Plates by the Revenue. The Tribunal found that the disputed items were indeed used for fabricating capital machinery and essential structures related to capital goods, supporting the appellant's claim. Citing the "user test" principle and previous decisions, the Tribunal concluded that the denial of credit lacked merit, ultimately ruling in favor of the appellant based on the evidence presented. en-us Thu, 22 Mar 2018 00:00:00 +0530 Wed, 18 Apr 2018 06:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358716 The Tribunal allowed the appeal in favor of the appellant, setting aside the denial of Cenvat credit on MS Angles, Channels, Bars, Plates by the Revenue. The Tribunal found that the disputed items were indeed used for fabricating capital machinery and essential structures related to capital goods, supporting the appellant's claim. Citing the "user test" principle and previous decisions, the Tribunal concluded that the denial of credit lacked merit, ultimately ruling in favor of the appellant based on the evidence presented. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358716