https://www.taxtmi.com/caselaws?id=237183 The Tribunal ruled that the structural items used for fabricating supporting structures were not classified as capital goods under Rule 2(a) of the CENVAT Credit Rules, 2004. Following the precedent set in Saraswati Sugar Mills case, the Tribunal allowed the appeal by the Department, overturning the Commissioner(Appeals) decision. This resulted in the restoration of the original authority's order for the recovery of CENVAT credit and penalties. The judgment emphasized the importance of accurate classification for CENVAT credit eligibility based on legal principles and precedents. en-us Tue, 25 Dec 2012 00:00:00 +0530 Fri, 20 Sep 2013 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237183 The Tribunal ruled that the structural items used for fabricating supporting structures were not classified as capital goods under Rule 2(a) of the CENVAT Credit Rules, 2004. Following the precedent set in Saraswati Sugar Mills case, the Tribunal allowed the appeal by the Department, overturning the Commissioner(Appeals) decision. This resulted in the restoration of the original authority's order for the recovery of CENVAT credit and penalties. The judgment emphasized the importance of accurate classification for CENVAT credit eligibility based on legal principles and precedents. Case-Laws Central Excise Tue, 25 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237183