https://www.taxtmi.com/caselaws?id=233552 The Tribunal held that the items brought into the factory by the appellant qualified as capital goods under the Cenvat Credit Rules, despite falling under a different tariff heading. The denial of cenvat credit by the Commissioner (Appeals) was deemed incorrect as the items were essential components of the machinery used in the manufacturing process. Additionally, the Tribunal emphasized that the grounds for denying cenvat credit must be clearly stated in the show cause notice, and introducing new grounds during adjudication is impermissible. Consequently, the appellant's appeal was allowed, and the order denying cenvat credit was set aside. en-us Mon, 25 Mar 2013 00:00:00 +0530 Sat, 28 Dec 2013 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233552 The Tribunal held that the items brought into the factory by the appellant qualified as capital goods under the Cenvat Credit Rules, despite falling under a different tariff heading. The denial of cenvat credit by the Commissioner (Appeals) was deemed incorrect as the items were essential components of the machinery used in the manufacturing process. Additionally, the Tribunal emphasized that the grounds for denying cenvat credit must be clearly stated in the show cause notice, and introducing new grounds during adjudication is impermissible. Consequently, the appellant's appeal was allowed, and the order denying cenvat credit was set aside. Case-Laws Central Excise Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233552