https://www.taxtmi.com/caselaws?id=265917 Cenvat credit was held admissible on cement used to construct a chimney treated as part of the pollution control system, so the input qualified for capital goods related use and the disallowance was set aside to that extent. Credit on cement used for the machinery foundation remained undisputed and was sustained. Penalty was also deleted because the credit was disclosed in statutory records, the issue was debatable, and no mala fide intent was established. The final position left only the foundation-related credit intact, while the balance credit and penalty were removed. en-us Fri, 29 May 2015 00:00:00 +0530 Sat, 07 May 2016 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265917 Cenvat credit was held admissible on cement used to construct a chimney treated as part of the pollution control system, so the input qualified for capital goods related use and the disallowance was set aside to that extent. Credit on cement used for the machinery foundation remained undisputed and was sustained. Penalty was also deleted because the credit was disclosed in statutory records, the issue was debatable, and no mala fide intent was established. The final position left only the foundation-related credit intact, while the balance credit and penalty were removed. Case-Laws Central Excise Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265917