https://www.taxtmi.com/caselaws?id=183851 The Bench held that capital goods used in the factory for any purpose, including R&D activities, are eligible for Cenvat Credit under the Cenvat Credit Rules, 2004. The Commissioner's decision to deny the credit and impose a penalty was set aside, allowing the appeals. The key criterion for claiming Cenvat Credit is the use of capital goods within the factory of manufacture, irrespective of their direct involvement in the manufacturing process. en-us Thu, 15 Jan 2015 00:00:00 +0530 Thu, 23 Jun 2016 14:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183851 The Bench held that capital goods used in the factory for any purpose, including R&D activities, are eligible for Cenvat Credit under the Cenvat Credit Rules, 2004. The Commissioner's decision to deny the credit and impose a penalty was set aside, allowing the appeals. The key criterion for claiming Cenvat Credit is the use of capital goods within the factory of manufacture, irrespective of their direct involvement in the manufacturing process. Case-Laws Central Excise Thu, 15 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183851