https://www.taxtmi.com/caselaws?id=466805 Whether structural steel items qualify as inputs for CENVAT credit or as capital goods was the core issue; non-speaking tribunal orders ordinarily require setting aside and remittal for reasoned decisions, but the coordinate bench in Vandana Global already adjudicated the same legal question applying prior authorities and a clarificatory amendment to the CENVAT Credit Rules. Because the appeals raise an identical legal point covered by that precedent, remittal would relitigate a settled issue; consequently the appeals were dismissed and remittal to the tribunal refused, disposing the appeals per the coordinate decision. en-us Mon, 19 Feb 2018 00:00:00 +0530 Fri, 20 Feb 2026 08:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466805 Whether structural steel items qualify as inputs for CENVAT credit or as capital goods was the core issue; non-speaking tribunal orders ordinarily require setting aside and remittal for reasoned decisions, but the coordinate bench in Vandana Global already adjudicated the same legal question applying prior authorities and a clarificatory amendment to the CENVAT Credit Rules. Because the appeals raise an identical legal point covered by that precedent, remittal would relitigate a settled issue; consequently the appeals were dismissed and remittal to the tribunal refused, disposing the appeals per the coordinate decision. Case-Laws GST Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466805