https://www.taxtmi.com/caselaws?id=395488 The Member (Judicial) allowed the appeal regarding the availment of Cenvat Credit on structural items, including the MS Structure, by the appellant. The decision was based on the essential nature of the MS Structure in relation to the boiler as a capital good used in manufacturing. The analysis highlighted the importance of the MS Structure as integral to the production process, supported by legal principles and precedents. The Commissioner Appeals' failure to apply consistent principles to all invoices led to setting aside the denial and granting the appellant's claim for Cenvat Credit on the disputed items. en-us Thu, 14 Nov 2019 00:00:00 +0530 Mon, 25 May 2020 10:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395488 The Member (Judicial) allowed the appeal regarding the availment of Cenvat Credit on structural items, including the MS Structure, by the appellant. The decision was based on the essential nature of the MS Structure in relation to the boiler as a capital good used in manufacturing. The analysis highlighted the importance of the MS Structure as integral to the production process, supported by legal principles and precedents. The Commissioner Appeals' failure to apply consistent principles to all invoices led to setting aside the denial and granting the appellant's claim for Cenvat Credit on the disputed items. Case-Laws Central Excise Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395488