https://www.taxtmi.com/caselaws?id=245425 The tribunal upheld the original authority's decision to reject the claim for Cenvat credit on goods used for manufacturing a sand plant, deeming the plant immovable and not qualifying as capital goods. Precedents established that no credit could be allowed on certain items used for structural support. Despite upholding duty demand and interest, the tribunal waived the penalty due to the unique circumstances of the case and the nature of the plant. The decision balanced duty enforcement with case specifics, reflecting a tailored resolution that considered legal principles and case intricacies. en-us Tue, 29 May 2012 00:00:00 +0530 Sat, 29 Mar 2014 10:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245425 The tribunal upheld the original authority's decision to reject the claim for Cenvat credit on goods used for manufacturing a sand plant, deeming the plant immovable and not qualifying as capital goods. Precedents established that no credit could be allowed on certain items used for structural support. Despite upholding duty demand and interest, the tribunal waived the penalty due to the unique circumstances of the case and the nature of the plant. The decision balanced duty enforcement with case specifics, reflecting a tailored resolution that considered legal principles and case intricacies. Case-Laws Central Excise Tue, 29 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245425