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of <h1>Appellate Tribunal rules on Cenvat credit eligibility for manufacturing inputs and tower materials</h1> The Appellate Tribunal CESTAT, Kolkata held that Electrodes, G.C./G.P. Sheets, and CC Steel Profile qualify for Cenvat credit as manufacturing inputs. ... Inputs such as ‘Electrodes, G.C.sheets and CC steel profile’ are used for mfg. of parts & components means for repair or maintenance are eligible for credit – Input ‘Tower Material’ used for transmission of electricity not for mfg. parts and components is not eligible for credit. The Appellate Tribunal CESTAT, Kolkata ruled that Electrodes, G.C./G.P. Sheets, and CC Steel Profile are eligible for Cenvat credit as inputs for manufacturing parts. However, Tower Materials are not eligible for credit as they are used for transmission of electricity, not for manufacturing components. The Department's appeal was partly allowed.
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