https://www.taxtmi.com/caselaws?id=204774 The Tribunal allowed the appeal, setting aside the lower authorities' decision to disallow CENVAT Credit on capital goods used in job work. Relying on a Larger Bench decision, the Tribunal held that credit cannot be denied based on the initial use of capital goods in exempted goods manufacturing. The Commissioner(Appeals) was directed to follow the binding nature of Larger Bench rulings, emphasizing that such decisions must be adhered to by lower authorities unless overturned by a higher appellate body. en-us Fri, 08 Apr 2011 00:00:00 +0530 Tue, 26 Jul 2011 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204774 The Tribunal allowed the appeal, setting aside the lower authorities' decision to disallow CENVAT Credit on capital goods used in job work. Relying on a Larger Bench decision, the Tribunal held that credit cannot be denied based on the initial use of capital goods in exempted goods manufacturing. The Commissioner(Appeals) was directed to follow the binding nature of Larger Bench rulings, emphasizing that such decisions must be adhered to by lower authorities unless overturned by a higher appellate body. Case-Laws Central Excise Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204774