https://www.taxtmi.com/caselaws?id=124826 The Tribunal ruled in favor of the applicant, waiving the pre-deposit of duty and penalty. It held that as both units belonged to the same company, and the capital goods were used in the manufacturing process without evidence of supplying goods to other companies, the denial of credit was unjustified. The decision was based on the interpretation of ownership and usage of capital goods within the same company and the application of Cenvat credit rules to capital goods installed in mines. en-us Wed, 24 Sep 2008 00:00:00 +0530 Tue, 16 Oct 2012 12:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124826 The Tribunal ruled in favor of the applicant, waiving the pre-deposit of duty and penalty. It held that as both units belonged to the same company, and the capital goods were used in the manufacturing process without evidence of supplying goods to other companies, the denial of credit was unjustified. The decision was based on the interpretation of ownership and usage of capital goods within the same company and the application of Cenvat credit rules to capital goods installed in mines. Case-Laws Central Excise Wed, 24 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124826