https://www.taxtmi.com/caselaws?id=331110 The tribunal upheld the respondent's entitlement to cenvat credit on goods consigned for manufacturing capital goods, emphasizing the importance of duty paid documents and actual utilization in the manufacturing process. It clarified that ownership of goods is not a prerequisite for availing credit as long as they are intended for manufacturing finished excisable goods. The decision affirmed eligibility for cenvat credit on goods used in manufacturing, even if classified as immovable property, as long as they are utilized in the production process. en-us Thu, 04 Feb 2016 00:00:00 +0530 Sat, 11 Feb 2017 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331110 The tribunal upheld the respondent's entitlement to cenvat credit on goods consigned for manufacturing capital goods, emphasizing the importance of duty paid documents and actual utilization in the manufacturing process. It clarified that ownership of goods is not a prerequisite for availing credit as long as they are intended for manufacturing finished excisable goods. The decision affirmed eligibility for cenvat credit on goods used in manufacturing, even if classified as immovable property, as long as they are utilized in the production process. Case-Laws Central Excise Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331110