https://www.taxtmi.com/caselaws?id=248482 The appellant, a partnership concern manufacturing pavers and blocks, imported a composite block making plant and claimed CENVAT credit for the shot blasting machine used in finishing exempted pavers. The Revenue disputed the credit, but the Tribunal ruled in favor of the appellant, considering the machine integral to the plant and following a precedent allowing credit for capital goods used for both exempted and dutiable goods. The appellant's refund claim was granted, subject to interest payment for the disputed period. The Tribunal did not address the production commencement date issue but allowed the appeal with interest deduction as per Supreme Court precedent. en-us Tue, 15 Oct 2013 00:00:00 +0530 Tue, 26 May 2015 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248482 The appellant, a partnership concern manufacturing pavers and blocks, imported a composite block making plant and claimed CENVAT credit for the shot blasting machine used in finishing exempted pavers. The Revenue disputed the credit, but the Tribunal ruled in favor of the appellant, considering the machine integral to the plant and following a precedent allowing credit for capital goods used for both exempted and dutiable goods. The appellant's refund claim was granted, subject to interest payment for the disputed period. The Tribunal did not address the production commencement date issue but allowed the appeal with interest deduction as per Supreme Court precedent. Case-Laws Central Excise Tue, 15 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248482