https://www.taxtmi.com/caselaws?id=269540 Cenvat credit was allowed on disputed goods used in the factory because jurisdictional verification confirmed their actual use as inputs or capital goods. The Revenue's objection that the machinery was permanently fastened to the earth and therefore not goods for Cenvat purposes was rejected, since the Cenvat scheme permits credit on inputs used in or in relation to manufacture within the factory. The Department did not dispute that the goods failed to meet the definition of capital goods, but the verified use supported eligibility for credit. The respondent was therefore entitled to Cenvat credit and the Revenue's challenge failed. en-us Fri, 26 Jun 2015 00:00:00 +0530 Wed, 16 Dec 2015 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269540 Cenvat credit was allowed on disputed goods used in the factory because jurisdictional verification confirmed their actual use as inputs or capital goods. The Revenue's objection that the machinery was permanently fastened to the earth and therefore not goods for Cenvat purposes was rejected, since the Cenvat scheme permits credit on inputs used in or in relation to manufacture within the factory. The Department did not dispute that the goods failed to meet the definition of capital goods, but the verified use supported eligibility for credit. The respondent was therefore entitled to Cenvat credit and the Revenue's challenge failed. Case-Laws Central Excise Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269540