https://www.taxtmi.com/caselaws?id=248368 The appeals were allowed, setting aside the impugned orders and granting consequential reliefs. The Judicial Member held that the appellants were entitled to CENVAT credit on capital goods used for manufacturing the Captive Power Plant, considering it an integral part of the manufacturing unit. The Technical Member disagreed, allowing credit from a later date and imposing a nominal penalty. The majority decision, following the Third Member's opinion, favored allowing CENVAT credit from October 2005 for capital goods used in the power plant. The appeals were allowed based on the majority decision supporting the Judicial Member's view. en-us Fri, 23 May 2014 00:00:00 +0530 Tue, 10 Jun 2014 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248368 The appeals were allowed, setting aside the impugned orders and granting consequential reliefs. The Judicial Member held that the appellants were entitled to CENVAT credit on capital goods used for manufacturing the Captive Power Plant, considering it an integral part of the manufacturing unit. The Technical Member disagreed, allowing credit from a later date and imposing a nominal penalty. The majority decision, following the Third Member's opinion, favored allowing CENVAT credit from October 2005 for capital goods used in the power plant. The appeals were allowed based on the majority decision supporting the Judicial Member's view. Case-Laws Central Excise Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248368