https://www.taxtmi.com/caselaws?id=366757 Cenvat credit was held admissible on MS plates, HR coils, channels, angles and similar structural items used to fabricate foundations and supporting structures for capital goods. The Tribunal noted that credit on such items had been consistently allowed in later decisions, and that the contrary Larger Bench view was no longer good law after a subsequent High Court ruling. On that settled line of authority, the denial of credit was found unsustainable and the order was set aside. en-us Mon, 27 Aug 2018 00:00:00 +0530 Tue, 11 Sep 2018 08:09:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366757 Cenvat credit was held admissible on MS plates, HR coils, channels, angles and similar structural items used to fabricate foundations and supporting structures for capital goods. The Tribunal noted that credit on such items had been consistently allowed in later decisions, and that the contrary Larger Bench view was no longer good law after a subsequent High Court ruling. On that settled line of authority, the denial of credit was found unsustainable and the order was set aside. Case-Laws Central Excise Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366757