https://www.taxtmi.com/caselaws?id=259411 The Tribunal allowed Cenvat credit on items used for the erection of paint shops, citing previous judgments that usage nature does not affect eligibility as long as items fall under specified chapters and are used in the factory. The appellant voluntarily gave up credit claims on air conditioners and inputs to job workers, with the Tribunal denying credit and imposing interest. However, credit for moulds and dies sent to job workers was allowed. The Tribunal disposed of the appeal by allowing credit on paint shop items and moulds, denying credit on air conditioners and inputs, confirming a specific demand with interest but no penalty. en-us Fri, 20 Feb 2015 00:00:00 +0530 Sat, 09 May 2015 19:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259411 The Tribunal allowed Cenvat credit on items used for the erection of paint shops, citing previous judgments that usage nature does not affect eligibility as long as items fall under specified chapters and are used in the factory. The appellant voluntarily gave up credit claims on air conditioners and inputs to job workers, with the Tribunal denying credit and imposing interest. However, credit for moulds and dies sent to job workers was allowed. The Tribunal disposed of the appeal by allowing credit on paint shop items and moulds, denying credit on air conditioners and inputs, confirming a specific demand with interest but no penalty. Case-Laws Central Excise Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259411