https://www.taxtmi.com/caselaws?id=246289 The appeal involved the disallowance of Cenvat credit on goods used for non-manufacturing purposes. The Commissioner (Appeals) allowed the credit for water tanks but disallowed it for supporting structures like M.S. Beams and Joists. The Tribunal upheld the decision, citing the definition of capital goods. The penalty was set aside due to conflicting decisions on the issue. The case was remanded for re-quantification of the Cenvat credit demand. en-us Wed, 09 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246289 The appeal involved the disallowance of Cenvat credit on goods used for non-manufacturing purposes. The Commissioner (Appeals) allowed the credit for water tanks but disallowed it for supporting structures like M.S. Beams and Joists. The Tribunal upheld the decision, citing the definition of capital goods. The penalty was set aside due to conflicting decisions on the issue. The case was remanded for re-quantification of the Cenvat credit demand. Case-Laws Central Excise Wed, 09 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246289