https://www.taxtmi.com/caselaws?id=202303 The Tribunal upheld the denial of Cenvat credit on steel plates, angles, and channels used for repairs and maintenance, emphasizing the need for a direct link between inputs and final products. However, it allowed the Cenvat credit on clean flo and chemicals used in the cooling tower attachment, aligning with a decision of the Hon'ble High Court of Punjab and Haryana. The Tribunal clarified the nexus requirement between inputs and final products for Cenvat credit eligibility, referencing the Vandana Global case and relevant legal precedents. The appeal concluded with a mixed outcome, with credit denied on steel items but granted on clean flo and chemicals, with the penalty annulled. en-us Mon, 05 Jul 2010 00:00:00 +0530 Fri, 18 Feb 2011 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202303 The Tribunal upheld the denial of Cenvat credit on steel plates, angles, and channels used for repairs and maintenance, emphasizing the need for a direct link between inputs and final products. However, it allowed the Cenvat credit on clean flo and chemicals used in the cooling tower attachment, aligning with a decision of the Hon'ble High Court of Punjab and Haryana. The Tribunal clarified the nexus requirement between inputs and final products for Cenvat credit eligibility, referencing the Vandana Global case and relevant legal precedents. The appeal concluded with a mixed outcome, with credit denied on steel items but granted on clean flo and chemicals, with the penalty annulled. Case-Laws Central Excise Mon, 05 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202303