https://www.taxtmi.com/caselaws?id=325431 The Tribunal allowed the appeal filed by a manufacturer of sugar molasses and spirits regarding the disallowance of Cenvat credit on inputs used for machinery fabrication. The Commissioner upheld disallowance except for digester tank credit, considering it as capital goods. The extended period demand was rejected due to no fraud, and the appellant was granted consequential benefits, with penalties deleted based on interpretational issues. The Tribunal distinguished previous rulings and allowed credit for essential supporting structures, leading to the appeal being allowed in favor of the appellant. en-us Wed, 06 Jan 2016 00:00:00 +0530 Fri, 02 Sep 2016 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325431 The Tribunal allowed the appeal filed by a manufacturer of sugar molasses and spirits regarding the disallowance of Cenvat credit on inputs used for machinery fabrication. The Commissioner upheld disallowance except for digester tank credit, considering it as capital goods. The extended period demand was rejected due to no fraud, and the appellant was granted consequential benefits, with penalties deleted based on interpretational issues. The Tribunal distinguished previous rulings and allowed credit for essential supporting structures, leading to the appeal being allowed in favor of the appellant. Case-Laws Central Excise Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325431