https://www.taxtmi.com/caselaws?id=436402 Cenvat credit on cement, MS angles, channels, beams, bars and similar materials used for the foundation of plant and machinery was found admissible where the revised Chartered Engineer's certificate and annexure explained the actual location and purpose of consumption on a plant-and-machinery-wise basis. The materials were treated as having been used for capital goods in the factory, and no ground was found to deny credit. The denial of Cenvat credit was therefore set aside in favour of the assessee. en-us Wed, 22 Mar 2023 00:00:00 +0530 Wed, 12 Apr 2023 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436402 Cenvat credit on cement, MS angles, channels, beams, bars and similar materials used for the foundation of plant and machinery was found admissible where the revised Chartered Engineer's certificate and annexure explained the actual location and purpose of consumption on a plant-and-machinery-wise basis. The materials were treated as having been used for capital goods in the factory, and no ground was found to deny credit. The denial of Cenvat credit was therefore set aside in favour of the assessee. Case-Laws Central Excise Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436402