https://www.taxtmi.com/caselaws?id=374135 The appeal was allowed by way of remand, referring the matter back to the adjudicating authority for verification of the actual use of items claimed for CENVAT Credit in the fabrication of capital goods, following precedents discussed during the proceedings. The Tribunal upheld that structural items used in support structures for capital goods qualify as 'Capital Goods' under the CENVAT Credit Rules, citing the Singhal Enterprises Pvt. Ltd. case and decisions of the Hon'ble Chhattisgarh High Court. The remand was necessary to confirm the items' usage aligns with established principles. en-us Fri, 16 Nov 2018 00:00:00 +0530 Mon, 28 Jan 2019 07:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374135 The appeal was allowed by way of remand, referring the matter back to the adjudicating authority for verification of the actual use of items claimed for CENVAT Credit in the fabrication of capital goods, following precedents discussed during the proceedings. The Tribunal upheld that structural items used in support structures for capital goods qualify as 'Capital Goods' under the CENVAT Credit Rules, citing the Singhal Enterprises Pvt. Ltd. case and decisions of the Hon'ble Chhattisgarh High Court. The remand was necessary to confirm the items' usage aligns with established principles. Case-Laws Central Excise Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374135