https://www.taxtmi.com/caselaws?id=334912 The Tribunal allowed the appeal, setting aside the order that disallowed CENVAT credit on goods like crane rails and rails as inputs for iron and steel manufacturers. The Tribunal held that the rails were essential for factory use, justifying credit under the category of inputs or capital goods. It concluded that denial of credit was unjustified, citing precedents and the integral role of rails in the manufacturing process. The appellants were granted relief with consequential benefits based on the merits of the case and established precedents. en-us Tue, 27 Sep 2016 00:00:00 +0530 Wed, 23 Nov 2016 13:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334912 The Tribunal allowed the appeal, setting aside the order that disallowed CENVAT credit on goods like crane rails and rails as inputs for iron and steel manufacturers. The Tribunal held that the rails were essential for factory use, justifying credit under the category of inputs or capital goods. It concluded that denial of credit was unjustified, citing precedents and the integral role of rails in the manufacturing process. The appellants were granted relief with consequential benefits based on the merits of the case and established precedents. Case-Laws Central Excise Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334912