https://www.taxtmi.com/caselaws?id=342958 The Tribunal allowed the appellant, engaged in paper and paperboard manufacturing, to avail CENVAT credit on disputed items like MS plates, beams, and electrical plates, deeming them essential components of machinery. Relying on precedents, the Tribunal granted the appellant CENVAT credit on the items, emphasizing their role as support structures for machinery operation. The Tribunal did not address the penalty issue in detail, as the main focus was on the eligibility of CENVAT credit. The Tribunal did not extensively analyze the time limitation aspect, concentrating more on the disputed items' qualification for credit. en-us Fri, 12 May 2017 00:00:00 +0530 Thu, 22 Jun 2017 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342958 The Tribunal allowed the appellant, engaged in paper and paperboard manufacturing, to avail CENVAT credit on disputed items like MS plates, beams, and electrical plates, deeming them essential components of machinery. Relying on precedents, the Tribunal granted the appellant CENVAT credit on the items, emphasizing their role as support structures for machinery operation. The Tribunal did not address the penalty issue in detail, as the main focus was on the eligibility of CENVAT credit. The Tribunal did not extensively analyze the time limitation aspect, concentrating more on the disputed items' qualification for credit. Case-Laws Central Excise Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342958