https://www.taxtmi.com/caselaws?id=335314 CENVAT credit on disputed inputs and capital goods was treated as admissible where the items were found to be connected with the production process, including use in auxiliary shops, maintenance, packing, and internal consumption. The adjudicating authority's item-wise findings were upheld because credit could not be denied merely on the ground of such use, and packing materials like seals and steel straps were within eligible inputs. The absence of any allegation of diversion also weakened the objection to goods described by brand name or company name. Relying on cited case law and the assessee's earlier order, the Tribunal accepted the wider approach to credit eligibility and rejected the Revenue's challenge. en-us Wed, 31 Aug 2016 00:00:00 +0530 Wed, 30 Nov 2016 11:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335314 CENVAT credit on disputed inputs and capital goods was treated as admissible where the items were found to be connected with the production process, including use in auxiliary shops, maintenance, packing, and internal consumption. The adjudicating authority's item-wise findings were upheld because credit could not be denied merely on the ground of such use, and packing materials like seals and steel straps were within eligible inputs. The absence of any allegation of diversion also weakened the objection to goods described by brand name or company name. Relying on cited case law and the assessee's earlier order, the Tribunal accepted the wider approach to credit eligibility and rejected the Revenue's challenge. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335314