https://www.taxtmi.com/caselaws?id=327856 The Tribunal allowed the appeal, setting aside the part of the order rejecting the refund claim and providing consequential relief to the appellant. The decision emphasized that CI Ingot Moulds should be classified as inputs, making them eligible for Cenvat credit. The Tribunal also held that denial of credit based on the location of use was incorrect, as long as the goods were used on behalf of the manufacturer. Compliance with return rules was deemed acceptable due to full utilization in the manufacturing process, leading to a favorable outcome for the appellant. en-us Fri, 08 Apr 2016 00:00:00 +0530 Tue, 14 Feb 2017 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327856 The Tribunal allowed the appeal, setting aside the part of the order rejecting the refund claim and providing consequential relief to the appellant. The decision emphasized that CI Ingot Moulds should be classified as inputs, making them eligible for Cenvat credit. The Tribunal also held that denial of credit based on the location of use was incorrect, as long as the goods were used on behalf of the manufacturer. Compliance with return rules was deemed acceptable due to full utilization in the manufacturing process, leading to a favorable outcome for the appellant. Case-Laws Central Excise Fri, 08 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327856