https://www.taxtmi.com/caselaws?id=186978 The Tribunal dismissed the Revenue's appeal and upheld the eligibility of cenvat credit on dumpers and tyres used in the manufacturing process, classifying them as capital goods under the Cenvat Credit Rules, 2004. The decision was based on precedents emphasizing the importance of such equipment in the integrated manufacturing process, particularly when the manufacturer has a captive mine. The Tribunal's ruling aligned with past Supreme Court decisions and established that all parts and components used with capital goods are eligible for credit. en-us Mon, 29 Aug 2016 00:00:00 +0530 Tue, 10 Jan 2017 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186978 The Tribunal dismissed the Revenue's appeal and upheld the eligibility of cenvat credit on dumpers and tyres used in the manufacturing process, classifying them as capital goods under the Cenvat Credit Rules, 2004. The decision was based on precedents emphasizing the importance of such equipment in the integrated manufacturing process, particularly when the manufacturer has a captive mine. The Tribunal's ruling aligned with past Supreme Court decisions and established that all parts and components used with capital goods are eligible for credit. Case-Laws Central Excise Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186978