https://www.taxtmi.com/caselaws?id=394237 The Tribunal allowed the appeal, setting aside the Commissioner's order that denied Cenvat benefit on disputed goods like HR Plates and MS Plates. The Tribunal considered these goods as integral to the manufacturing process, qualifying them for Cenvat credit as either capital goods or inputs. Referring to relevant precedents, the Tribunal concluded that steel items used as support structures could be deemed "accessories" of capital goods. Given the previous Tribunal ruling and the nature of the goods, the rejection of Cenvat benefit was deemed unjustified, resulting in the appeal being allowed in favor of the appellant. en-us Thu, 21 Nov 2019 00:00:00 +0530 Sat, 04 Apr 2020 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394237 The Tribunal allowed the appeal, setting aside the Commissioner's order that denied Cenvat benefit on disputed goods like HR Plates and MS Plates. The Tribunal considered these goods as integral to the manufacturing process, qualifying them for Cenvat credit as either capital goods or inputs. Referring to relevant precedents, the Tribunal concluded that steel items used as support structures could be deemed "accessories" of capital goods. Given the previous Tribunal ruling and the nature of the goods, the rejection of Cenvat benefit was deemed unjustified, resulting in the appeal being allowed in favor of the appellant. Case-Laws Central Excise Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394237