https://www.taxtmi.com/caselaws?id=218185 The tribunal held that Cenvat credit on MS Plates, Beams, Angles, Channels was not admissible based on the Vandana Global decision, overturning the order-in-appeal. However, Cenvat credit on the Film type sulphur burner was allowed as it was deemed essential for the manufacturing process. The tribunal rejected the Revenue's appeal for imposing a penalty under Section 11AC, considering the evolving interpretations and previous decisions on the admissibility of Cenvat credit on inputs. The appeal was disposed of based on findings related to penalties and the admissibility of Cenvat credit on specific items. en-us Fri, 27 Jan 2012 00:00:00 +0530 Thu, 27 Sep 2012 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218185 The tribunal held that Cenvat credit on MS Plates, Beams, Angles, Channels was not admissible based on the Vandana Global decision, overturning the order-in-appeal. However, Cenvat credit on the Film type sulphur burner was allowed as it was deemed essential for the manufacturing process. The tribunal rejected the Revenue's appeal for imposing a penalty under Section 11AC, considering the evolving interpretations and previous decisions on the admissibility of Cenvat credit on inputs. The appeal was disposed of based on findings related to penalties and the admissibility of Cenvat credit on specific items. Case-Laws Central Excise Fri, 27 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218185