https://www.taxtmi.com/caselaws?id=771476 CESTAT NEW DELHI allowed the appeal regarding CENVAT credit on cement and steel used for fabricating capital goods and supporting structures. The Tribunal held that cement, TOR steel, and structural steel used in manufacturing capital goods and structures supporting plant and machinery qualify as inputs under Rule 2(k) of CENVAT Credit Rules, 2004. Following the precedent in Manglam Cement Ltd., the Tribunal concluded that eligibility for duty credit cannot be denied for such materials. The impugned orders were set aside, granting CENVAT credit to the appellants. en-us Fri, 11 Apr 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771476 CESTAT NEW DELHI allowed the appeal regarding CENVAT credit on cement and steel used for fabricating capital goods and supporting structures. The Tribunal held that cement, TOR steel, and structural steel used in manufacturing capital goods and structures supporting plant and machinery qualify as inputs under Rule 2(k) of CENVAT Credit Rules, 2004. Following the precedent in Manglam Cement Ltd., the Tribunal concluded that eligibility for duty credit cannot be denied for such materials. The impugned orders were set aside, granting CENVAT credit to the appellants. Case-Laws Central Excise Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771476