https://www.taxtmi.com/caselaws?id=262329 The High Court dismissed the Revenue's appeal and confirmed the Customs, Excise and Service Tax Appellate Tribunal's order regarding the availing of Cenvat Credit on capital goods used in plant construction. The Court emphasized the importance of effective dates of notifications and the application of the user test in determining the classification of goods as capital goods. By differentiating the facts of the case from previous decisions cited by the Revenue, the Court upheld the Tribunal's decision, highlighting the need for consistent interpretation and application of legal principles in similar matters. en-us Fri, 03 Jul 2015 00:00:00 +0530 Fri, 07 Aug 2015 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262329 The High Court dismissed the Revenue's appeal and confirmed the Customs, Excise and Service Tax Appellate Tribunal's order regarding the availing of Cenvat Credit on capital goods used in plant construction. The Court emphasized the importance of effective dates of notifications and the application of the user test in determining the classification of goods as capital goods. By differentiating the facts of the case from previous decisions cited by the Revenue, the Court upheld the Tribunal's decision, highlighting the need for consistent interpretation and application of legal principles in similar matters. Case-Laws Central Excise Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262329