https://www.taxtmi.com/caselaws?id=266798 The Tribunal ruled in favor of the appellant, setting aside the denial of CENVAT Credit on inputs claimed for manufacturing capital goods. The disputed items, including Shapes, Sections, Angles, Channels, and TMT bars, were deemed essential inputs used in the fabrication of moulds and stirring of metal during the manufacturing process. The Tribunal interpreted the term "inputs" liberally under the CENVAT Scheme, supporting the appellant's claim for credit on these items. Consequently, the appeal was allowed with consequential relief granted to the appellant. en-us Mon, 07 Sep 2015 00:00:00 +0530 Mon, 09 May 2016 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266798 The Tribunal ruled in favor of the appellant, setting aside the denial of CENVAT Credit on inputs claimed for manufacturing capital goods. The disputed items, including Shapes, Sections, Angles, Channels, and TMT bars, were deemed essential inputs used in the fabrication of moulds and stirring of metal during the manufacturing process. The Tribunal interpreted the term "inputs" liberally under the CENVAT Scheme, supporting the appellant's claim for credit on these items. Consequently, the appeal was allowed with consequential relief granted to the appellant. Case-Laws Central Excise Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266798