https://www.taxtmi.com/caselaws?id=155618 The Tribunal allowed the appeals, granting the appellants relief, affirming the admissibility of Cenvat Credit on inputs and capital goods used for Research & Development activities. The judgment emphasized the essential role of R&D in the manufacturing process, stating that inputs indirectly related to the manufacture of final products and capital goods used in R&D were eligible for Cenvat Credit under the Cenvat Credit Rules. en-us Fri, 21 May 2010 00:00:00 +0530 Thu, 11 May 2017 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155618 The Tribunal allowed the appeals, granting the appellants relief, affirming the admissibility of Cenvat Credit on inputs and capital goods used for Research & Development activities. The judgment emphasized the essential role of R&D in the manufacturing process, stating that inputs indirectly related to the manufacture of final products and capital goods used in R&D were eligible for Cenvat Credit under the Cenvat Credit Rules. Case-Laws Central Excise Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155618