https://www.taxtmi.com/caselaws?id=326378 The Appellate Tribunal CESTAT Kolkata upheld the Order-in-Appeal, dismissing the Revenue's appeal and affirming the admissibility of cenvat credit for inputs used in the manufacture of storage tanks. The decision was based on interpretations of Rule 2(a)(A) of the Cenvat Credit Rules 2004 and the precedent set by the case law Commissioner of Central Excise, Bangalore-II vs. SLR Steels Ltd. The Tribunal emphasized that inputs used in the manufacture of capital goods, even if immovable, are eligible for cenvat credit, with specific exclusions for items used in construction activities unrelated to the capital goods. en-us Mon, 11 Apr 2016 00:00:00 +0530 Thu, 14 Apr 2016 09:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326378 The Appellate Tribunal CESTAT Kolkata upheld the Order-in-Appeal, dismissing the Revenue's appeal and affirming the admissibility of cenvat credit for inputs used in the manufacture of storage tanks. The decision was based on interpretations of Rule 2(a)(A) of the Cenvat Credit Rules 2004 and the precedent set by the case law Commissioner of Central Excise, Bangalore-II vs. SLR Steels Ltd. The Tribunal emphasized that inputs used in the manufacture of capital goods, even if immovable, are eligible for cenvat credit, with specific exclusions for items used in construction activities unrelated to the capital goods. Case-Laws Central Excise Mon, 11 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326378