https://www.taxtmi.com/caselaws?id=204629 The Tribunal upheld the decision to disallow cenvat credit on certain goods claimed as capital goods by the appellants due to insufficient evidence supporting their claim. The imposition of penalty was set aside as there was no intent to evade revenue payment. The appeal was dismissed based on findings that the goods were primarily used for fabricating structures in the factory, lacking concrete proof of alternative uses like making pipelines and storage tanks. en-us Wed, 29 Sep 2010 00:00:00 +0530 Fri, 01 Jul 2011 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204629 The Tribunal upheld the decision to disallow cenvat credit on certain goods claimed as capital goods by the appellants due to insufficient evidence supporting their claim. The imposition of penalty was set aside as there was no intent to evade revenue payment. The appeal was dismissed based on findings that the goods were primarily used for fabricating structures in the factory, lacking concrete proof of alternative uses like making pipelines and storage tanks. Case-Laws Central Excise Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204629