https://www.taxtmi.com/caselaws?id=325249 The Tribunal allowed the appeal, setting aside the impugned order that denied Cenvat credit on wires, cables, and refractory as capital goods. The Tribunal held that the items fell under the definition of "Capital goods" and emphasized that the new ground of invoices bearing two addresses, raised by the Commissioner(Appeals), was impermissible as it was not part of the show cause notice. Consequently, the rejection of the appeal based on this new ground was deemed unjustified, leading to the appeal being allowed in favor of the appellant. en-us Thu, 04 Feb 2016 00:00:00 +0530 Fri, 04 Nov 2016 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325249 The Tribunal allowed the appeal, setting aside the impugned order that denied Cenvat credit on wires, cables, and refractory as capital goods. The Tribunal held that the items fell under the definition of "Capital goods" and emphasized that the new ground of invoices bearing two addresses, raised by the Commissioner(Appeals), was impermissible as it was not part of the show cause notice. Consequently, the rejection of the appeal based on this new ground was deemed unjustified, leading to the appeal being allowed in favor of the appellant. Case-Laws Central Excise Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325249