https://www.taxtmi.com/caselaws?id=405332 The Appellate Tribunal CESTAT Bangalore allowed the appeal, setting aside the rejection of cenvat credit on various items. The Tribunal found the items integral to the fabrication of capital goods based on detailed descriptions provided by the appellant and emphasized the importance of the Chartered Engineer certificate. Citing legal precedents and the 'user test' principle, the Tribunal concluded that the items were eligible for cenvat credit. The impugned orders were deemed unsustainable, and the appeals were allowed with consequential relief, if any, pronounced in Open Court on 09/03/2021. en-us Tue, 09 Mar 2021 00:00:00 +0530 Fri, 15 Apr 2022 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405332 The Appellate Tribunal CESTAT Bangalore allowed the appeal, setting aside the rejection of cenvat credit on various items. The Tribunal found the items integral to the fabrication of capital goods based on detailed descriptions provided by the appellant and emphasized the importance of the Chartered Engineer certificate. Citing legal precedents and the 'user test' principle, the Tribunal concluded that the items were eligible for cenvat credit. The impugned orders were deemed unsustainable, and the appeals were allowed with consequential relief, if any, pronounced in Open Court on 09/03/2021. Case-Laws Central Excise Tue, 09 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405332