https://www.taxtmi.com/caselaws?id=266393 The court set aside the decision denying cenvat credit on specific items used for a furnace's foundation and structure, ruling that they qualify as capital goods. The case was remanded to the Commissioner (Appeals) for a fresh decision considering both merit and limitations, with instructions to review relevant precedents and provide a proper opportunity for a hearing. The appeal by the Revenue was allowed for remand, and the case was disposed of accordingly. en-us Mon, 16 Feb 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266393 The court set aside the decision denying cenvat credit on specific items used for a furnace's foundation and structure, ruling that they qualify as capital goods. The case was remanded to the Commissioner (Appeals) for a fresh decision considering both merit and limitations, with instructions to review relevant precedents and provide a proper opportunity for a hearing. The appeal by the Revenue was allowed for remand, and the case was disposed of accordingly. Case-Laws Central Excise Mon, 16 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266393