https://www.taxtmi.com/caselaws?id=371464 The Tribunal allowed the appeal, ruling in favor of the appellant, a manufacturer of Sponge Iron, regarding the availment of Cenvat Credit on structural steel items used for installing capital goods. The decision was based on the user test, emphasizing the necessity and functionality of the steel items in the manufacturing process. By aligning with previous rulings and legal precedents, the Tribunal concluded that the steel items qualified as capital goods, granting consequential benefits to the appellant. en-us Mon, 17 Sep 2018 00:00:00 +0530 Sat, 15 Dec 2018 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371464 The Tribunal allowed the appeal, ruling in favor of the appellant, a manufacturer of Sponge Iron, regarding the availment of Cenvat Credit on structural steel items used for installing capital goods. The decision was based on the user test, emphasizing the necessity and functionality of the steel items in the manufacturing process. By aligning with previous rulings and legal precedents, the Tribunal concluded that the steel items qualified as capital goods, granting consequential benefits to the appellant. Case-Laws Central Excise Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371464