https://www.taxtmi.com/caselaws?id=466812 Cenvat credit on iron and steel items used to fabricate and erect conveyor systems, silos, hoppers and allied supporting structures within the factory was found admissible. The denial of credit had rested on the Larger Bench view in Vandana Global Ltd., but that precedent no longer survived because it had been reversed by the High Court and the reversal affirmed by the Supreme Court. With the relied-upon basis for disallowance removed, the items were treated as eligible inputs for manufacture, and the assessee succeeded on the credit issue. en-us Wed, 15 Mar 2023 00:00:00 +0530 Fri, 20 Feb 2026 20:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466812 Cenvat credit on iron and steel items used to fabricate and erect conveyor systems, silos, hoppers and allied supporting structures within the factory was found admissible. The denial of credit had rested on the Larger Bench view in Vandana Global Ltd., but that precedent no longer survived because it had been reversed by the High Court and the reversal affirmed by the Supreme Court. With the relied-upon basis for disallowance removed, the items were treated as eligible inputs for manufacture, and the assessee succeeded on the credit issue. Case-Laws Central Excise Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466812