https://www.taxtmi.com/caselaws?id=328565 The Tribunal allowed Cenvat credit for materials like channels, angles, H.R. Plates, and welding electrodes used in manufacturing machinery parts but denied credit for materials like cement and CTD Bars used in civil construction. The decision aligned with the Supreme Court's position, distinguishing between materials for machinery production and civil construction. The Tribunal upheld the demand for credit on specific items, emphasizing the need for accurate disclosure to prevent the extended period invocation. en-us Thu, 17 Mar 2016 00:00:00 +0530 Mon, 13 Feb 2017 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328565 The Tribunal allowed Cenvat credit for materials like channels, angles, H.R. Plates, and welding electrodes used in manufacturing machinery parts but denied credit for materials like cement and CTD Bars used in civil construction. The decision aligned with the Supreme Court's position, distinguishing between materials for machinery production and civil construction. The Tribunal upheld the demand for credit on specific items, emphasizing the need for accurate disclosure to prevent the extended period invocation. Case-Laws Central Excise Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328565