https://www.taxtmi.com/caselaws?id=379403 The Tribunal allowed the appeal, setting aside the demand for recovery of Cenvat credit on MS channels and MS angles used for supporting Pollution Control Equipment foundation. Relying on various High Court judgments, the Tribunal held that MS structurals supporting plant and machinery qualify as integral parts of capital goods eligible for Cenvat benefit under the Cenvat Credit Rules. The decision was based on established legal precedents emphasizing the eligibility of items like MS channels and angles for Cenvat credit, leading to the appeal being allowed with consequential benefits. en-us Mon, 11 Mar 2019 00:00:00 +0530 Thu, 02 May 2019 16:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379403 The Tribunal allowed the appeal, setting aside the demand for recovery of Cenvat credit on MS channels and MS angles used for supporting Pollution Control Equipment foundation. Relying on various High Court judgments, the Tribunal held that MS structurals supporting plant and machinery qualify as integral parts of capital goods eligible for Cenvat benefit under the Cenvat Credit Rules. The decision was based on established legal precedents emphasizing the eligibility of items like MS channels and angles for Cenvat credit, leading to the appeal being allowed with consequential benefits. Case-Laws Central Excise Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379403