https://www.taxtmi.com/caselaws?id=375223 The Tribunal allowed the appeal, overturning the Commissioner(Appeals) order that denied cenvat credit for structural steel items used in manufacturing capital goods. The Tribunal emphasized the essential role of the disputed structural items in machinery operation, qualifying them as input for availing cenvat credit. Criticizing the Commissioner(Appeals) for disregarding earlier evidence supporting the necessity of the items, the Tribunal highlighted the importance of considering evidence and legal principles in such cases. The judgment underscored the eligibility of the structural items for cenvat credit based on established legal precedents. en-us Fri, 08 Feb 2019 00:00:00 +0530 Sat, 16 Feb 2019 06:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375223 The Tribunal allowed the appeal, overturning the Commissioner(Appeals) order that denied cenvat credit for structural steel items used in manufacturing capital goods. The Tribunal emphasized the essential role of the disputed structural items in machinery operation, qualifying them as input for availing cenvat credit. Criticizing the Commissioner(Appeals) for disregarding earlier evidence supporting the necessity of the items, the Tribunal highlighted the importance of considering evidence and legal principles in such cases. The judgment underscored the eligibility of the structural items for cenvat credit based on established legal precedents. Case-Laws Central Excise Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375223