https://www.taxtmi.com/caselaws?id=244102 The Appellate Tribunal CESTAT AHMEDABAD, in a judgment by Mr. M.V. Ravindran, allowed the appellant's appeal regarding the availability of cenvat credit on duty paid for imported pipes after calibration. The Tribunal held that since the appellant had used the calibrated pipes in the manufacturing process and paid appropriate duties, the denial of cenvat credit by lower authorities was incorrect. It emphasized that if inputs are used in the production of final products, cenvat credit should be granted. The Tribunal set aside the lower authorities' decision and granted relief to the appellant, affirming the eligibility of duty paid on imported goods for cenvat credit when used in manufacturing. en-us Wed, 23 Oct 2013 00:00:00 +0530 Mon, 21 Apr 2014 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244102 The Appellate Tribunal CESTAT AHMEDABAD, in a judgment by Mr. M.V. Ravindran, allowed the appellant's appeal regarding the availability of cenvat credit on duty paid for imported pipes after calibration. The Tribunal held that since the appellant had used the calibrated pipes in the manufacturing process and paid appropriate duties, the denial of cenvat credit by lower authorities was incorrect. It emphasized that if inputs are used in the production of final products, cenvat credit should be granted. The Tribunal set aside the lower authorities' decision and granted relief to the appellant, affirming the eligibility of duty paid on imported goods for cenvat credit when used in manufacturing. Case-Laws Central Excise Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244102