https://www.taxtmi.com/caselaws?id=336010 The appellant, engaged in cement manufacturing, claimed Cenvat credit for items used in machinery. The department denied the credit, stating the items did not qualify as capital goods. The appellant argued that the items should be considered capital goods. The court found that the items were essential for the functioning of machinery and qualified as capital goods under the Cenvat Credit Rules. The order denying Cenvat credit was set aside, granting relief to the appellant. en-us Wed, 16 Nov 2016 00:00:00 +0530 Wed, 14 Dec 2016 13:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336010 The appellant, engaged in cement manufacturing, claimed Cenvat credit for items used in machinery. The department denied the credit, stating the items did not qualify as capital goods. The appellant argued that the items should be considered capital goods. The court found that the items were essential for the functioning of machinery and qualified as capital goods under the Cenvat Credit Rules. The order denying Cenvat credit was set aside, granting relief to the appellant. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336010