https://www.taxtmi.com/caselaws?id=330199 The Tribunal allowed M/s Thermax Ltd. to avail CENVAT credit on bought-out items used in boiler installation, overturning the disallowance by the Commissioner of Central Excise. It held that bought-out items are inputs essential for the final product, qualifying for credit under the CENVAT Credit Rules. The Tribunal also confirmed the eligibility of the rebate claim and determined that duty liability extends to the entire boiler, including bought-out parts. Previous judicial decisions supported the appellant's position, emphasizing the importance of bought-out items in the manufacturing process. The appeal of the Revenue was dismissed, reinforcing the eligibility of CENVAT credit on bought-out items. en-us Fri, 29 Apr 2016 00:00:00 +0530 Wed, 21 Dec 2016 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330199 The Tribunal allowed M/s Thermax Ltd. to avail CENVAT credit on bought-out items used in boiler installation, overturning the disallowance by the Commissioner of Central Excise. It held that bought-out items are inputs essential for the final product, qualifying for credit under the CENVAT Credit Rules. The Tribunal also confirmed the eligibility of the rebate claim and determined that duty liability extends to the entire boiler, including bought-out parts. Previous judicial decisions supported the appellant's position, emphasizing the importance of bought-out items in the manufacturing process. The appeal of the Revenue was dismissed, reinforcing the eligibility of CENVAT credit on bought-out items. Case-Laws Central Excise Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330199