https://www.taxtmi.com/caselaws?id=335081 The Tribunal allowed both appeals in favor of the appellant, setting aside the denial of Cenvat Credit amounting to Rs. 77,30,780 and Rs. 1,39,13,197. Relying on the definition of capital goods and input under the Cenvat Credit Rules, 2004, along with previous tribunal orders and judicial precedents, the Tribunal concluded that the disputed items were integral to the manufacturing process. The decision provided consequential relief to the appellant, with Member (Technical) Ashok K. Arya pronouncing the judgment on 10.11.2016. en-us Thu, 10 Nov 2016 00:00:00 +0530 Wed, 14 Dec 2016 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335081 The Tribunal allowed both appeals in favor of the appellant, setting aside the denial of Cenvat Credit amounting to Rs. 77,30,780 and Rs. 1,39,13,197. Relying on the definition of capital goods and input under the Cenvat Credit Rules, 2004, along with previous tribunal orders and judicial precedents, the Tribunal concluded that the disputed items were integral to the manufacturing process. The decision provided consequential relief to the appellant, with Member (Technical) Ashok K. Arya pronouncing the judgment on 10.11.2016. Case-Laws Central Excise Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335081