https://www.taxtmi.com/caselaws?id=75338 The Tribunal allowed the appeal, overturning the denial of Cenvat credit and penalty imposed on the appellant for the amount of credit denied. The Tribunal held that the conveyor belt, including the disputed item, was used to move raw material within the factory premises, including the captive jetty, which was considered an integral part of the factory. The Tribunal considered the previous decisions overruling the Commissioner's reliance on an outdated Supreme Court decision and granted the appellants the credit, setting aside the impugned order with consequential relief. en-us Wed, 10 Jun 2009 00:00:00 +0530 Thu, 08 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75338 The Tribunal allowed the appeal, overturning the denial of Cenvat credit and penalty imposed on the appellant for the amount of credit denied. The Tribunal held that the conveyor belt, including the disputed item, was used to move raw material within the factory premises, including the captive jetty, which was considered an integral part of the factory. The Tribunal considered the previous decisions overruling the Commissioner's reliance on an outdated Supreme Court decision and granted the appellants the credit, setting aside the impugned order with consequential relief. Case-Laws Central Excise Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75338