https://www.taxtmi.com/caselaws?id=252673 The Tribunal remanded the case to the Commissioner for a fresh decision on the appellant's eligibility for capital goods Cenvat credit. The Commissioner is instructed to assess the manufacturer's intention at the time of receiving the machinery and determine if it was intended for both dutiable and exempted products. If proven, the appellant would qualify for the credit. The previous judgments cited were distinguished, emphasizing the importance of establishing the manufacturer's intent. The appeal was disposed of, awaiting the Commissioner's reassessment based on the Tribunal's directions. en-us Tue, 23 Sep 2014 00:00:00 +0530 Thu, 15 Jan 2015 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252673 The Tribunal remanded the case to the Commissioner for a fresh decision on the appellant's eligibility for capital goods Cenvat credit. The Commissioner is instructed to assess the manufacturer's intention at the time of receiving the machinery and determine if it was intended for both dutiable and exempted products. If proven, the appellant would qualify for the credit. The previous judgments cited were distinguished, emphasizing the importance of establishing the manufacturer's intent. The appeal was disposed of, awaiting the Commissioner's reassessment based on the Tribunal's directions. Case-Laws Central Excise Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252673