https://www.taxtmi.com/caselaws?id=295167 The Tribunal upheld the disallowance of Cenvat credit on Cement and TOR Steel Bars used in constructing civil structures supporting capital goods. It found that these materials were not directly used in the fabrication or manufacture of capital goods, distinguishing them from eligible inputs. The decision aligned with previous rulings, dismissing the appeal and emphasizing the difference between materials for civil construction and those for capital goods. en-us Thu, 12 Jan 2017 00:00:00 +0530 Sat, 22 May 2021 08:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295167 The Tribunal upheld the disallowance of Cenvat credit on Cement and TOR Steel Bars used in constructing civil structures supporting capital goods. It found that these materials were not directly used in the fabrication or manufacture of capital goods, distinguishing them from eligible inputs. The decision aligned with previous rulings, dismissing the appeal and emphasizing the difference between materials for civil construction and those for capital goods. Case-Laws Central Excise Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295167