https://www.taxtmi.com/caselaws?id=332868 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the Commissioner (Appeals) in favor of the respondent, dismissing Revenue's appeal. The appeal focused on the eligibility of the respondent for credits on inputs and capital goods used in their captive power plant. The Tribunal found that the items in question were used for specific purposes within the power plant, contradicting Revenue's arguments. Insufficient evidence and lack of merit in challenging the eligibility led to the dismissal of the appeal. en-us Fri, 02 Sep 2016 00:00:00 +0530 Mon, 06 Feb 2017 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332868 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the Commissioner (Appeals) in favor of the respondent, dismissing Revenue's appeal. The appeal focused on the eligibility of the respondent for credits on inputs and capital goods used in their captive power plant. The Tribunal found that the items in question were used for specific purposes within the power plant, contradicting Revenue's arguments. Insufficient evidence and lack of merit in challenging the eligibility led to the dismissal of the appeal. Case-Laws Central Excise Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332868