https://www.taxtmi.com/caselaws?id=340142 The Tribunal upheld the Revenue's decision to disallow Cenvat Credit on imported drawings and designs used in a cement plant expansion. Despite their integral role in the manufacturing process, the drawings were deemed intangible property and did not qualify as inputs or capital goods under the Cenvat Credit Rules. The Commissioner's analysis, supported by the Tribunal, emphasized the distinction between tangible goods and intangible property for Cenvat Credit eligibility, ultimately leading to the dismissal of the appeal. en-us Wed, 08 Feb 2017 00:00:00 +0530 Thu, 16 Mar 2017 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340142 The Tribunal upheld the Revenue's decision to disallow Cenvat Credit on imported drawings and designs used in a cement plant expansion. Despite their integral role in the manufacturing process, the drawings were deemed intangible property and did not qualify as inputs or capital goods under the Cenvat Credit Rules. The Commissioner's analysis, supported by the Tribunal, emphasized the distinction between tangible goods and intangible property for Cenvat Credit eligibility, ultimately leading to the dismissal of the appeal. Case-Laws Central Excise Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340142