https://www.taxtmi.com/caselaws?id=152418 The Commissioner allowed the appellant's appeal, permitting Cenvat credit on capital goods for sand reclamation used in manufacturing resin coated sand. The decision emphasized the eligibility of reclaimed sand as an intermediate product for credit, despite final manufacturing occurring off-site. The penalty imposed by the Joint Commissioner was overturned due to improper application, lack of justification, and the appellant's success in the case. The ruling supported the appellant's entitlement to credit under Central Excise laws and upheld the principle of credit availability for goods contributing to dutiable product manufacturing. en-us Wed, 15 Jul 2009 00:00:00 +0530 Wed, 03 Jul 2013 10:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152418 The Commissioner allowed the appellant's appeal, permitting Cenvat credit on capital goods for sand reclamation used in manufacturing resin coated sand. The decision emphasized the eligibility of reclaimed sand as an intermediate product for credit, despite final manufacturing occurring off-site. The penalty imposed by the Joint Commissioner was overturned due to improper application, lack of justification, and the appellant's success in the case. The ruling supported the appellant's entitlement to credit under Central Excise laws and upheld the principle of credit availability for goods contributing to dutiable product manufacturing. Case-Laws Central Excise Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152418