https://www.taxtmi.com/caselaws?id=781551 CESTAT Kol. - AT allowed the appeal, holding that iron and steel items (MS flats, beams, channels, plates, angles, bars, rounds, fabricated structures and similar goods) used in fabrication and erection of capital goods qualify as inputs under Rule 2(k) of the CENVAT Credit Rules, 2004 and are eligible for CENVAT credit. The Tribunal found no merit in the impugned orders which denied credit, set those orders aside, and upheld earlier precedent permitting credit for such materials used captively in capital-goods fabrication. en-us Thu, 30 Oct 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781551 CESTAT Kol. - AT allowed the appeal, holding that iron and steel items (MS flats, beams, channels, plates, angles, bars, rounds, fabricated structures and similar goods) used in fabrication and erection of capital goods qualify as inputs under Rule 2(k) of the CENVAT Credit Rules, 2004 and are eligible for CENVAT credit. The Tribunal found no merit in the impugned orders which denied credit, set those orders aside, and upheld earlier precedent permitting credit for such materials used captively in capital-goods fabrication. Case-Laws Central Excise Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781551