https://www.taxtmi.com/caselaws?id=422121 The Tribunal allowed the appeal, overturning the disallowance of CENVAT credit on steel items used in manufacturing iron ore concentrates. Emphasizing the 'user test' principle, the Tribunal held that the Appellant was entitled to avail credit on the steel items. The decision was based on judicial precedents establishing that steel items used for setting up plant structures qualify as 'input'. Consequently, the appeal was allowed in favor of the Appellant, granting consequential relief. en-us Thu, 05 May 2022 00:00:00 +0530 Mon, 09 May 2022 16:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422121 The Tribunal allowed the appeal, overturning the disallowance of CENVAT credit on steel items used in manufacturing iron ore concentrates. Emphasizing the 'user test' principle, the Tribunal held that the Appellant was entitled to avail credit on the steel items. The decision was based on judicial precedents establishing that steel items used for setting up plant structures qualify as 'input'. Consequently, the appeal was allowed in favor of the Appellant, granting consequential relief. Case-Laws Central Excise Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422121