https://www.taxtmi.com/caselaws?id=190235 The Tribunal held that the appellant was entitled to Cenvat credit on capital goods procured during a period when their final product was dutiable. The appellant's claim was supported by the decision in Spenta International Ltd. case, emphasizing that credit eligibility is determined by the date of procurement of capital goods. The Tribunal distinguished a previous case cited by the Revenue, stating that the facts were different. As a result, the appellant's appeal was allowed, the impugned order was set aside, and they were not required to reverse the Cenvat credit availed. en-us Wed, 10 Jun 2015 00:00:00 +0530 Thu, 09 Feb 2017 22:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190235 The Tribunal held that the appellant was entitled to Cenvat credit on capital goods procured during a period when their final product was dutiable. The appellant's claim was supported by the decision in Spenta International Ltd. case, emphasizing that credit eligibility is determined by the date of procurement of capital goods. The Tribunal distinguished a previous case cited by the Revenue, stating that the facts were different. As a result, the appellant's appeal was allowed, the impugned order was set aside, and they were not required to reverse the Cenvat credit availed. Case-Laws Central Excise Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190235