https://www.taxtmi.com/caselaws?id=767290 The Tribunal determined that the appellant is entitled to Cenvat credit for materials such as MS Angles, Channels, HR Coils, and Flange Beams used in the fabrication of an Electric Overhead Travelling (EOT) Crane within the factory. The Tribunal found these materials qualify as "inputs" under Rule 2(K) of the Cenvat Credit Rules, 2004, as they are integral to the crane's operation. The decision overturned the lower authority's denial of credit, aligning with the precedent set by the Madras HC in Thiru Arooran Sugars vs. CESTAT, Chennai. The appeal was allowed, granting the appellant the consequential relief. en-us Wed, 12 Mar 2025 00:00:00 +0530 Sat, 15 Mar 2025 08:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767290 The Tribunal determined that the appellant is entitled to Cenvat credit for materials such as MS Angles, Channels, HR Coils, and Flange Beams used in the fabrication of an Electric Overhead Travelling (EOT) Crane within the factory. The Tribunal found these materials qualify as "inputs" under Rule 2(K) of the Cenvat Credit Rules, 2004, as they are integral to the crane's operation. The decision overturned the lower authority's denial of credit, aligning with the precedent set by the Madras HC in Thiru Arooran Sugars vs. CESTAT, Chennai. The appeal was allowed, granting the appellant the consequential relief. Case-Laws Central Excise Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767290