https://www.taxtmi.com/caselaws?id=248646 Cenvat credit on inputs used in manufacturing capital goods under Chapter 72 was held admissible where the assessee specifically explained that use in reply to the show cause notice and the record showed that explanation was not controverted. On those admitted facts, denial of credit was not justified on a mere assumption of wrong availment. The order allowing credit was upheld and the Revenue's challenge failed. en-us Mon, 21 Jan 2013 00:00:00 +0530 Thu, 19 Jun 2014 03:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248646 Cenvat credit on inputs used in manufacturing capital goods under Chapter 72 was held admissible where the assessee specifically explained that use in reply to the show cause notice and the record showed that explanation was not controverted. On those admitted facts, denial of credit was not justified on a mere assumption of wrong availment. The order allowing credit was upheld and the Revenue's challenge failed. Case-Laws Central Excise Mon, 21 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248646