https://www.taxtmi.com/caselaws?id=336997 Cenvat credit on steel items used in manufacturing could not be denied for a period before 07.07.2009 by applying the amended definition of input, because that amendment was held inapplicable to the relevant period. The Tribunal followed prior decisions treating similar goods as eligible inputs for the period in dispute and found the later amendment could not govern past credit claims. The denial of credit was therefore unsustainable, and the assessee's appeal succeeded. en-us Mon, 26 Sep 2016 00:00:00 +0530 Mon, 02 Jan 2017 08:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336997 Cenvat credit on steel items used in manufacturing could not be denied for a period before 07.07.2009 by applying the amended definition of input, because that amendment was held inapplicable to the relevant period. The Tribunal followed prior decisions treating similar goods as eligible inputs for the period in dispute and found the later amendment could not govern past credit claims. The denial of credit was therefore unsustainable, and the assessee's appeal succeeded. Case-Laws Central Excise Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336997