https://www.taxtmi.com/caselaws?id=345288 Cenvat credit was held admissible on disputed items used as components, accessories or inputs in the manufacture of capital goods deployed in the factory for producing dutiable goods. The analysis applied the statutory definitions of "input" and "capital goods" to treat the items as qualifying for credit where they formed part of the manufacturing chain. As the credit claim was accepted, the consequential penalties had no separate sustainable basis and were set aside. en-us Fri, 30 Jun 2017 00:00:00 +0530 Sat, 15 Jul 2017 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345288 Cenvat credit was held admissible on disputed items used as components, accessories or inputs in the manufacture of capital goods deployed in the factory for producing dutiable goods. The analysis applied the statutory definitions of "input" and "capital goods" to treat the items as qualifying for credit where they formed part of the manufacturing chain. As the credit claim was accepted, the consequential penalties had no separate sustainable basis and were set aside. Case-Laws Central Excise Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345288