https://www.taxtmi.com/caselaws?id=338312 The Tribunal upheld the Commissioner's decision to reject appeals regarding irregular CENVAT credit on capital goods, specifically vertical storage tanks and portable cryogenic vessels. The appellant's argument that these goods were used for taxable services and packing material was dismissed, emphasizing non-alignment with manufacturing requirements. The Tribunal emphasized adherence to CENVAT Credit Rules, 2004, and disallowed new arguments during appeal, resulting in the dismissal of all four appeals due to incorrect credit availed on capital goods. en-us Tue, 24 Jan 2017 00:00:00 +0530 Mon, 30 Jan 2017 07:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338312 The Tribunal upheld the Commissioner's decision to reject appeals regarding irregular CENVAT credit on capital goods, specifically vertical storage tanks and portable cryogenic vessels. The appellant's argument that these goods were used for taxable services and packing material was dismissed, emphasizing non-alignment with manufacturing requirements. The Tribunal emphasized adherence to CENVAT Credit Rules, 2004, and disallowed new arguments during appeal, resulting in the dismissal of all four appeals due to incorrect credit availed on capital goods. Case-Laws Central Excise Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338312