https://www.taxtmi.com/caselaws?id=261102 The tribunal affirmed the respondent's entitlement to claim Cenvat Credit on items like Joist, M.S. Angle, Channel, HSM plates for manufacturing capital goods. The Ld. Commissioner's decision allowing the input credit was upheld, as evidence showed the items were used in the production of capital goods, supported by drawings, designs, certifications, and photographs. The tribunal found the Revenue's arguments lacking merit and dismissed their appeal, emphasizing that Cenvat Credit could be availed if items were used in manufacturing capital goods or the final product. en-us Mon, 05 Jan 2015 00:00:00 +0530 Thu, 02 Jul 2015 06:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261102 The tribunal affirmed the respondent's entitlement to claim Cenvat Credit on items like Joist, M.S. Angle, Channel, HSM plates for manufacturing capital goods. The Ld. Commissioner's decision allowing the input credit was upheld, as evidence showed the items were used in the production of capital goods, supported by drawings, designs, certifications, and photographs. The tribunal found the Revenue's arguments lacking merit and dismissed their appeal, emphasizing that Cenvat Credit could be availed if items were used in manufacturing capital goods or the final product. Case-Laws Central Excise Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261102