https://www.taxtmi.com/caselaws?id=267227 The Tribunal allowed the appeal, overturning the denial of Cenvat credit on steel items used for manufacturing/installation of molasses tanks and boilers. The Tribunal held that the steel items were integral components of capital goods essential for the manufacturing process of sugar and molasses, making them eligible for Cenvat credit as inputs. Relying on precedents and CBEC Circulars, the Tribunal distinguished previous cases and concluded that the appellant was entitled to the credit, setting aside the initial denial order and granting consequential relief, if applicable. en-us Thu, 09 Jul 2015 00:00:00 +0530 Fri, 23 Oct 2015 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267227 The Tribunal allowed the appeal, overturning the denial of Cenvat credit on steel items used for manufacturing/installation of molasses tanks and boilers. The Tribunal held that the steel items were integral components of capital goods essential for the manufacturing process of sugar and molasses, making them eligible for Cenvat credit as inputs. Relying on precedents and CBEC Circulars, the Tribunal distinguished previous cases and concluded that the appellant was entitled to the credit, setting aside the initial denial order and granting consequential relief, if applicable. Case-Laws Central Excise Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267227