https://www.taxtmi.com/caselaws?id=363891 The Tribunal allowed the appellant's claim for Cenvat credit on various items related to the boiler structure, fabricated channels, sheeting, pipes, and fittings. The High Court overturned the initial decision based on a CBEC Circular, directing a fresh review. Subsequent clarification confirmed that while credit was available for parts of a boiler, it was not admissible for structural components supporting capital goods. The Tribunal, considering the evidence and a Madras High Court judgment, held that the items in question qualified as capital goods. Consequently, the Tribunal allowed the credit of Rs. 41,18,310 and granted consequential benefits to the appellant by setting aside previous orders. en-us Thu, 26 Apr 2018 00:00:00 +0530 Fri, 20 Jul 2018 05:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363891 The Tribunal allowed the appellant's claim for Cenvat credit on various items related to the boiler structure, fabricated channels, sheeting, pipes, and fittings. The High Court overturned the initial decision based on a CBEC Circular, directing a fresh review. Subsequent clarification confirmed that while credit was available for parts of a boiler, it was not admissible for structural components supporting capital goods. The Tribunal, considering the evidence and a Madras High Court judgment, held that the items in question qualified as capital goods. Consequently, the Tribunal allowed the credit of Rs. 41,18,310 and granted consequential benefits to the appellant by setting aside previous orders. Case-Laws Central Excise Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363891