https://www.taxtmi.com/caselaws?id=166624 The Supreme Court referred a case concerning the admissibility of credit on "inputs" and "capital goods" under the Cenvat Credit Rules to a Larger Bench for reconsideration. The Court emphasized the importance of functional integrality and broader interpretations under the Cenvat scheme, highlighting discrepancies between previous decisions and the need for clarity on the definitions of "inputs" and "capital goods." The Chief Justice of India was asked to provide guidance for resolving these significant issues. en-us Wed, 24 Aug 2005 00:00:00 +0530 Fri, 08 Nov 2019 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166624 The Supreme Court referred a case concerning the admissibility of credit on "inputs" and "capital goods" under the Cenvat Credit Rules to a Larger Bench for reconsideration. The Court emphasized the importance of functional integrality and broader interpretations under the Cenvat scheme, highlighting discrepancies between previous decisions and the need for clarity on the definitions of "inputs" and "capital goods." The Chief Justice of India was asked to provide guidance for resolving these significant issues. Case-Laws Central Excise Wed, 24 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166624