https://www.taxtmi.com/caselaws?id=441717 Cenvat credit was held admissible on MS plates, HR plates, beams and similar inputs used to fabricate storage tanks within the manufacturing premises, because the jurisdictional High Court had already settled that such inputs qualify for credit when used in factory construction of this kind. The Tribunal followed that settled position and treated the contrary view taken in adjudication as no longer good law. On that basis, the denial of Cenvat credit was set aside in favour of the assessee. en-us Thu, 06 Jul 2023 00:00:00 +0530 Mon, 14 Aug 2023 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441717 Cenvat credit was held admissible on MS plates, HR plates, beams and similar inputs used to fabricate storage tanks within the manufacturing premises, because the jurisdictional High Court had already settled that such inputs qualify for credit when used in factory construction of this kind. The Tribunal followed that settled position and treated the contrary view taken in adjudication as no longer good law. On that basis, the denial of Cenvat credit was set aside in favour of the assessee. Case-Laws Central Excise Thu, 06 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441717