https://www.taxtmi.com/caselaws?id=331056 The judgment focused on the admissibility of Cenvat credit on goods classified under Chapter 72 & 39 of the Central Excise Tariff Act, 1985. The appellant, engaged in manufacturing steel products, claimed credit on various items, contending they were parts of machines and thus eligible for credit. The court interpreted Rule 2(a) of the Cenvat Credit Rules 2004 and found that the items qualified as capital goods under the rule. Considering the precedents and arguments presented, the court allowed the appeal, setting aside the decision disallowing the credit. en-us Fri, 19 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331056 The judgment focused on the admissibility of Cenvat credit on goods classified under Chapter 72 & 39 of the Central Excise Tariff Act, 1985. The appellant, engaged in manufacturing steel products, claimed credit on various items, contending they were parts of machines and thus eligible for credit. The court interpreted Rule 2(a) of the Cenvat Credit Rules 2004 and found that the items qualified as capital goods under the rule. Considering the precedents and arguments presented, the court allowed the appeal, setting aside the decision disallowing the credit. Case-Laws Central Excise Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331056