https://www.taxtmi.com/caselaws?id=219212 The Appellate Tribunal remanded the case for fresh adjudication, considering the relevance of Motor Vehicles Rules, 1989, which the appellant had not raised during the initial proceedings. The Tribunal found merit in the appellant's argument that expenses incurred in the research and development unit should be eligible for cenvat credit as input services or capital goods. The appeal was decided in favor of the appellant, emphasizing the importance of considering relevant legal provisions in determining the eligibility of cenvat credit for expenses related to compliance with statutory regulations. en-us Wed, 21 Nov 2012 00:00:00 +0530 Fri, 07 Dec 2012 22:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219212 The Appellate Tribunal remanded the case for fresh adjudication, considering the relevance of Motor Vehicles Rules, 1989, which the appellant had not raised during the initial proceedings. The Tribunal found merit in the appellant's argument that expenses incurred in the research and development unit should be eligible for cenvat credit as input services or capital goods. The appeal was decided in favor of the appellant, emphasizing the importance of considering relevant legal provisions in determining the eligibility of cenvat credit for expenses related to compliance with statutory regulations. Case-Laws Central Excise Wed, 21 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219212