https://www.taxtmi.com/caselaws?id=186825 The Tribunal allowed the appeal in favor of the appellant, holding that cenvat credit for capital goods related to a non-operational plant within the factory premises was permissible. The Tribunal emphasized that the rules did not restrict eligibility based on the operational status of a plant within the common factory. As the factory produced final goods subject to central excise duty, the appellant was entitled to claim cenvat credit for the capital goods used in the non-operational plant. The impugned order denying the credit was set aside. en-us Tue, 02 Jun 2015 00:00:00 +0530 Fri, 17 Nov 2017 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186825 The Tribunal allowed the appeal in favor of the appellant, holding that cenvat credit for capital goods related to a non-operational plant within the factory premises was permissible. The Tribunal emphasized that the rules did not restrict eligibility based on the operational status of a plant within the common factory. As the factory produced final goods subject to central excise duty, the appellant was entitled to claim cenvat credit for the capital goods used in the non-operational plant. The impugned order denying the credit was set aside. Case-Laws Central Excise Tue, 02 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186825