https://www.taxtmi.com/caselaws?id=240917 The court held that the steel items sent by the appellant to job workers for manufacturing MS trays, which were integral to ovens falling under Chapter 84, qualified as capital goods. The appellant's communication with the department and submission of job work challans supported their claim for Cenvat credit eligibility. The court found in favor of the appellant, waiving the pre-deposit requirement for the recovery of Cenvat credit, interest, and penalties pending appeal resolution. en-us Mon, 17 Jun 2013 00:00:00 +0530 Sat, 14 Dec 2013 09:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240917 The court held that the steel items sent by the appellant to job workers for manufacturing MS trays, which were integral to ovens falling under Chapter 84, qualified as capital goods. The appellant's communication with the department and submission of job work challans supported their claim for Cenvat credit eligibility. The court found in favor of the appellant, waiving the pre-deposit requirement for the recovery of Cenvat credit, interest, and penalties pending appeal resolution. Case-Laws Central Excise Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240917