https://www.taxtmi.com/caselaws?id=125074 The Tribunal held that MS BO SS Flanges were not eligible for Cenvat credit due to exclusion under Rule 2(a)(A). However, Cenvat credit was granted for the Textile Processing Machine as it was deemed part of the manufacturing process, falling under Chapter Heading 84 and not excluded under Rule 2(a)(A). The penalty imposed was overturned due to the absence of deliberate duty evasion. en-us Wed, 17 Sep 2008 00:00:00 +0530 Fri, 19 Oct 2012 12:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125074 The Tribunal held that MS BO SS Flanges were not eligible for Cenvat credit due to exclusion under Rule 2(a)(A). However, Cenvat credit was granted for the Textile Processing Machine as it was deemed part of the manufacturing process, falling under Chapter Heading 84 and not excluded under Rule 2(a)(A). The penalty imposed was overturned due to the absence of deliberate duty evasion. Case-Laws Central Excise Wed, 17 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125074