https://www.taxtmi.com/caselaws?id=390873 Cenvat credit on structural steel items, electrodes and similar disputed goods may be available when they are used in fabrication, repair, maintenance or manufacture of capital goods deployed in production. Entitlement, however, depends on the assessee proving actual receipt, storage and consumption of the goods in the factory for manufacture of final or intermediate products. Mere absence of an indication at the stage of availing exemption is not, by itself, sufficient to deny credit if substantive eligibility otherwise exists. As the record did not conclusively establish receipt and use, further verification of the supporting records and returns was required and the denial of credit was not sustained outright. en-us Thu, 19 Dec 2019 00:00:00 +0530 Tue, 14 Jan 2020 08:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390873 Cenvat credit on structural steel items, electrodes and similar disputed goods may be available when they are used in fabrication, repair, maintenance or manufacture of capital goods deployed in production. Entitlement, however, depends on the assessee proving actual receipt, storage and consumption of the goods in the factory for manufacture of final or intermediate products. Mere absence of an indication at the stage of availing exemption is not, by itself, sufficient to deny credit if substantive eligibility otherwise exists. As the record did not conclusively establish receipt and use, further verification of the supporting records and returns was required and the denial of credit was not sustained outright. Case-Laws Central Excise Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390873