https://www.taxtmi.com/caselaws?id=332271 The Tribunal ruled in favor of the appellant, setting aside the denial of cenvat credit on capital goods imported under the Target Plus Scheme. The appellant's submission of an attested certificate confirming the use of the goods, along with the understanding that the appellant and the listed importer were related entities, led to the conclusion that the credit could not be denied. The Tribunal emphasized that the goods were used, duty paid, and intended for use, meeting the necessary criteria for availing the credit. en-us Tue, 02 Aug 2016 00:00:00 +0530 Fri, 17 Feb 2017 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332271 The Tribunal ruled in favor of the appellant, setting aside the denial of cenvat credit on capital goods imported under the Target Plus Scheme. The appellant's submission of an attested certificate confirming the use of the goods, along with the understanding that the appellant and the listed importer were related entities, led to the conclusion that the credit could not be denied. The Tribunal emphasized that the goods were used, duty paid, and intended for use, meeting the necessary criteria for availing the credit. Case-Laws Central Excise Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332271