https://www.taxtmi.com/caselaws?id=361606 The Tribunal ruled in favor of the assessee, allowing cenvat credit on items like MS Angles and HR Sheets used as structural supports in the factory. The disputed period predated the relevant amendment date, justifying the eligibility for credit. The Tribunal set aside the order disallowing the credit, granting the assessee's appeal with consequential benefits, if any, as per law. The Department's appeal was dismissed, emphasizing the retrospective application of the amendment and legal precedents supporting the decision. en-us Wed, 21 Mar 2018 00:00:00 +0530 Mon, 11 Jun 2018 07:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361606 The Tribunal ruled in favor of the assessee, allowing cenvat credit on items like MS Angles and HR Sheets used as structural supports in the factory. The disputed period predated the relevant amendment date, justifying the eligibility for credit. The Tribunal set aside the order disallowing the credit, granting the assessee's appeal with consequential benefits, if any, as per law. The Department's appeal was dismissed, emphasizing the retrospective application of the amendment and legal precedents supporting the decision. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361606