https://www.taxtmi.com/caselaws?id=241368 The Tribunal rejected the appellant's request for CENVAT credit on materials like Aluminium Scrap, TMT Bars, etc., used in constructing a cement factory, citing reasons such as lack of nexus with the manufacturing process and not meeting the definition of capital goods. However, the Tribunal found in favor of the appellant regarding the denial of CENVAT credit on certain input services for setting up the factory, noting that these services were tax-paid and had a nexus with the business of manufacturing cement. The Tribunal directed the appellant to pre-deposit a specified amount for the denied credit on structural items but granted waiver and stay of recovery for the remaining dues and penalties upon compliance. en-us Wed, 01 May 2013 00:00:00 +0530 Mon, 23 Dec 2013 10:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241368 The Tribunal rejected the appellant's request for CENVAT credit on materials like Aluminium Scrap, TMT Bars, etc., used in constructing a cement factory, citing reasons such as lack of nexus with the manufacturing process and not meeting the definition of capital goods. However, the Tribunal found in favor of the appellant regarding the denial of CENVAT credit on certain input services for setting up the factory, noting that these services were tax-paid and had a nexus with the business of manufacturing cement. The Tribunal directed the appellant to pre-deposit a specified amount for the denied credit on structural items but granted waiver and stay of recovery for the remaining dues and penalties upon compliance. Case-Laws Central Excise Wed, 01 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241368