https://www.taxtmi.com/caselaws?id=267644 The Tribunal allowed the appeal, granting Cenvat Credit for items like jumbo electric platform truck and ladle transfer car used in the factory. It held that these items, designed for operational use within the factory premises, were essential for the manufacturing process and qualified as accessories to capital goods. Emphasizing their role in enhancing production efficiency, the Tribunal overturned the denial of credit, recognizing the items' integral connection to the manufacturing process and their contribution to the production of finished goods. en-us Wed, 09 Sep 2015 00:00:00 +0530 Fri, 03 Jun 2016 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267644 The Tribunal allowed the appeal, granting Cenvat Credit for items like jumbo electric platform truck and ladle transfer car used in the factory. It held that these items, designed for operational use within the factory premises, were essential for the manufacturing process and qualified as accessories to capital goods. Emphasizing their role in enhancing production efficiency, the Tribunal overturned the denial of credit, recognizing the items' integral connection to the manufacturing process and their contribution to the production of finished goods. Case-Laws Central Excise Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267644