https://www.taxtmi.com/caselaws?id=219285 The Tribunal allowed the appeal, holding that steel sheets used in constructing a tank for melting zinc qualify as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004. The decision was supported by precedents from both the Tribunal and High Courts, emphasizing the interpretation of Rule 2(k) and the eligibility of goods used in manufacturing capital goods within the factory. The Tribunal's ruling granted the appellants the benefit of Cenvat credit for the steel sheets, overturning the Revenue's contention and previous decisions disallowing such credit. en-us Wed, 04 Apr 2012 00:00:00 +0530 Fri, 05 Oct 2012 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219285 The Tribunal allowed the appeal, holding that steel sheets used in constructing a tank for melting zinc qualify as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004. The decision was supported by precedents from both the Tribunal and High Courts, emphasizing the interpretation of Rule 2(k) and the eligibility of goods used in manufacturing capital goods within the factory. The Tribunal's ruling granted the appellants the benefit of Cenvat credit for the steel sheets, overturning the Revenue's contention and previous decisions disallowing such credit. Case-Laws Central Excise Wed, 04 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219285