https://www.taxtmi.com/caselaws?id=434783 The Appellate Tribunal CESTAT MUMBAI allowed both appeals in favor of the appellant, permitting them to avail CENVAT Credit on capital goods such as MS Angles, Beams, Plates, Channels, etc. The Tribunal considered the goods as capital goods based on the Revenue's treatment and the High Court of Gujarat's decision, which held the previous conflicting decision as not good law. en-us Mon, 27 Feb 2023 00:00:00 +0530 Fri, 03 Mar 2023 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434783 The Appellate Tribunal CESTAT MUMBAI allowed both appeals in favor of the appellant, permitting them to avail CENVAT Credit on capital goods such as MS Angles, Beams, Plates, Channels, etc. The Tribunal considered the goods as capital goods based on the Revenue's treatment and the High Court of Gujarat's decision, which held the previous conflicting decision as not good law. Case-Laws Central Excise Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434783