https://www.taxtmi.com/caselaws?id=757006 CESTAT Kolkata allowed the appeal regarding CENVAT credit on MS Angles, Channels, and Plates used for fabricating capital goods. The appellant provided a Chartered Engineer's Certificate detailing input usage in capital goods fabrication within factory premises. Lower authorities ignored this evidence and confirmed the demand. Following Madras HC precedent in Thiru Arooran Sugars case, the tribunal held that materials used for capital goods fabrication qualify for CENVAT credit under both user test and integral part test criteria. Appeal allowed on merits and limitation grounds. en-us Mon, 08 Jul 2024 00:00:00 +0530 Tue, 13 Aug 2024 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757006 CESTAT Kolkata allowed the appeal regarding CENVAT credit on MS Angles, Channels, and Plates used for fabricating capital goods. The appellant provided a Chartered Engineer's Certificate detailing input usage in capital goods fabrication within factory premises. Lower authorities ignored this evidence and confirmed the demand. Following Madras HC precedent in Thiru Arooran Sugars case, the tribunal held that materials used for capital goods fabrication qualify for CENVAT credit under both user test and integral part test criteria. Appeal allowed on merits and limitation grounds. Case-Laws Central Excise Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757006