https://www.taxtmi.com/caselaws?id=207101 The Tribunal allowed the appeal, setting aside the disallowance of CENVAT credit on duty paid for pumps, electric motors, and accessories received as samples by the assessee. The disputed period was from April 2006 to December 2007, and a penalty equal to the denied credit was imposed. The Tribunal interpreted Rule 2(a) of the CENVAT Credit Rules, 2004, and relied on precedents to support the admissibility of credit on research and development equipment not directly used in manufacturing. The assessee's contention was accepted, and the impugned order was overturned on 7.1.2011. en-us Fri, 07 Jan 2011 00:00:00 +0530 Mon, 18 May 2015 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207101 The Tribunal allowed the appeal, setting aside the disallowance of CENVAT credit on duty paid for pumps, electric motors, and accessories received as samples by the assessee. The disputed period was from April 2006 to December 2007, and a penalty equal to the denied credit was imposed. The Tribunal interpreted Rule 2(a) of the CENVAT Credit Rules, 2004, and relied on precedents to support the admissibility of credit on research and development equipment not directly used in manufacturing. The assessee's contention was accepted, and the impugned order was overturned on 7.1.2011. Case-Laws Central Excise Fri, 07 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207101