https://www.taxtmi.com/caselaws?id=153859 The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellant, allowing Cenvat credit on prefabricated constructions used for a cold storage room in their factory. The Tribunal determined that the prefabricated materials were essential inputs for the capital goods, recognizing their role in maintaining required temperatures for the cold storage room's machinery. As a result, the Tribunal waived the pre-deposit amounts and stayed recovery pending appeal resolution, overturning the Commissioner (Appeals) decision to deny the credit. en-us Thu, 07 Jan 2010 00:00:00 +0530 Thu, 01 Aug 2013 10:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153859 The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellant, allowing Cenvat credit on prefabricated constructions used for a cold storage room in their factory. The Tribunal determined that the prefabricated materials were essential inputs for the capital goods, recognizing their role in maintaining required temperatures for the cold storage room's machinery. As a result, the Tribunal waived the pre-deposit amounts and stayed recovery pending appeal resolution, overturning the Commissioner (Appeals) decision to deny the credit. Case-Laws Central Excise Thu, 07 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153859