https://www.taxtmi.com/caselaws?id=233598 The dispute concerns denial of input tax credit for alleged capital goods and input services and the waiver of predeposit. The tribunal found the adjudicating authority failed to construe the second explanation to the statutory definition of "input" and must determine whether HR plates, MS plates and pipes used in machinery manufacture fall within that exclusion or within the definition of input; remanded for reconsideration. On input services, the claimant bears the burden to prove nexus with setting up the plant; the authority recorded lack of nexus without addressing that ''setting up of factory'' is expressly included in the definition of input service-remanded for de novo adjudication. en-us Tue, 19 Feb 2013 00:00:00 +0530 Mon, 09 Feb 2026 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233598 The dispute concerns denial of input tax credit for alleged capital goods and input services and the waiver of predeposit. The tribunal found the adjudicating authority failed to construe the second explanation to the statutory definition of "input" and must determine whether HR plates, MS plates and pipes used in machinery manufacture fall within that exclusion or within the definition of input; remanded for reconsideration. On input services, the claimant bears the burden to prove nexus with setting up the plant; the authority recorded lack of nexus without addressing that ''setting up of factory'' is expressly included in the definition of input service-remanded for de novo adjudication. Case-Laws Central Excise Tue, 19 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233598