https://www.taxtmi.com/caselaws?id=343948 The Tribunal allowed all four appeals filed by a Government of Kerala Undertaking against the Commissioner (Appeals)'s rejection of appeals and upholding of orders-in-original. The issue centered on the entitlement to CENVAT credit on inputs used in constructing a storage tank for effluent treatment, including cement, steel, MS plates/MS angles, and channels. Relying on legal precedents, including the Karnataka High Court's judgment, the Tribunal held that the appellant was justified in availing CENVAT credit on these inputs, emphasizing the eligibility of credit for items used in the construction of capital goods and pollution control equipment. en-us Thu, 30 Mar 2017 00:00:00 +0530 Mon, 05 Jun 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343948 The Tribunal allowed all four appeals filed by a Government of Kerala Undertaking against the Commissioner (Appeals)'s rejection of appeals and upholding of orders-in-original. The issue centered on the entitlement to CENVAT credit on inputs used in constructing a storage tank for effluent treatment, including cement, steel, MS plates/MS angles, and channels. Relying on legal precedents, including the Karnataka High Court's judgment, the Tribunal held that the appellant was justified in availing CENVAT credit on these inputs, emphasizing the eligibility of credit for items used in the construction of capital goods and pollution control equipment. Case-Laws Central Excise Thu, 30 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343948