https://www.taxtmi.com/caselaws?id=361906 The Tribunal upheld the Commissioner (Appeals) decision allowing CENVAT credit on MS angles and channels used for support structures in manufacturing activities, dismissing the Revenue's appeal. The Tribunal distinguished a previous case, stating it pertained to output services, unlike the present case involving final product manufacturing. The Tribunal found the items integral to manufacturing activities, making them credit eligible. The Revenue's arguments were dismissed, and the Commissioner (Appeals) decision was upheld. en-us Tue, 01 May 2018 00:00:00 +0530 Wed, 11 Jul 2018 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361906 The Tribunal upheld the Commissioner (Appeals) decision allowing CENVAT credit on MS angles and channels used for support structures in manufacturing activities, dismissing the Revenue's appeal. The Tribunal distinguished a previous case, stating it pertained to output services, unlike the present case involving final product manufacturing. The Tribunal found the items integral to manufacturing activities, making them credit eligible. The Revenue's arguments were dismissed, and the Commissioner (Appeals) decision was upheld. Case-Laws Central Excise Tue, 01 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361906