https://www.taxtmi.com/caselaws?id=189350 Cenvat credit on inputs such as plates, angles, channels, sheets and welding rods was held admissible where the record, including documents, photographs and a Chartered Engineer's certificate, showed use in manufacturing rotary kiln, rotary cooler, pollution control equipment, conveyors and after-burn chambers classifiable under Chapter Heading 84. The factual finding that the inputs were deployed for manufacture of capital goods was supported by evidence, and no infirmity in that appreciation was shown. On that basis, the Revenue's challenge failed and the entitlement to credit was upheld. en-us Tue, 15 Sep 2015 00:00:00 +0530 Fri, 06 Jan 2017 13:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189350 Cenvat credit on inputs such as plates, angles, channels, sheets and welding rods was held admissible where the record, including documents, photographs and a Chartered Engineer's certificate, showed use in manufacturing rotary kiln, rotary cooler, pollution control equipment, conveyors and after-burn chambers classifiable under Chapter Heading 84. The factual finding that the inputs were deployed for manufacture of capital goods was supported by evidence, and no infirmity in that appreciation was shown. On that basis, the Revenue's challenge failed and the entitlement to credit was upheld. Case-Laws Central Excise Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189350