https://www.taxtmi.com/caselaws?id=254192 The Tribunal granted relief to the appellant in the case concerning eligibility for CENVAT credit on duty paid for inputs used in setting up a factory and fabricating parts for a sponge iron plant. Despite initial rejection by authorities due to lack of detailed evidence, the Tribunal found merit in the appellant's claim, considering the chartered engineer certificate and plant/machinery photographs. The Tribunal allowed credit for certain items used in machinery fabrication but disallowed for others, with an assessment of approximately Rs. 5 lakhs as potentially inadmissible credit. The appellant was exempted from pre-deposit upon depositing the specified amount within a set timeframe, with a stay on recovery pending appeal. en-us Tue, 08 Apr 2014 00:00:00 +0530 Mon, 15 Dec 2014 07:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254192 The Tribunal granted relief to the appellant in the case concerning eligibility for CENVAT credit on duty paid for inputs used in setting up a factory and fabricating parts for a sponge iron plant. Despite initial rejection by authorities due to lack of detailed evidence, the Tribunal found merit in the appellant's claim, considering the chartered engineer certificate and plant/machinery photographs. The Tribunal allowed credit for certain items used in machinery fabrication but disallowed for others, with an assessment of approximately Rs. 5 lakhs as potentially inadmissible credit. The appellant was exempted from pre-deposit upon depositing the specified amount within a set timeframe, with a stay on recovery pending appeal. Case-Laws Central Excise Tue, 08 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254192