https://www.taxtmi.com/caselaws?id=341668 The Tribunal allowed the appeal, setting aside the order disallowing Cenvat credit on cement used in machinery foundation for manufacturing taxable products. The appellant, a sugar manufacturer, successfully argued that under the current Cenvat Credit Rules, cement used within the factory for machinery erection qualifies as an input eligible for credit. The Tribunal held that cement was essential for machinery operation and the production of taxable goods, thus entitling the appellant to the credit. The decision granted consequential benefits to the appellant, overturning the initial disallowance and penalty imposed. en-us Tue, 21 Mar 2017 00:00:00 +0530 Mon, 17 Apr 2017 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341668 The Tribunal allowed the appeal, setting aside the order disallowing Cenvat credit on cement used in machinery foundation for manufacturing taxable products. The appellant, a sugar manufacturer, successfully argued that under the current Cenvat Credit Rules, cement used within the factory for machinery erection qualifies as an input eligible for credit. The Tribunal held that cement was essential for machinery operation and the production of taxable goods, thus entitling the appellant to the credit. The decision granted consequential benefits to the appellant, overturning the initial disallowance and penalty imposed. Case-Laws Central Excise Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341668