https://www.taxtmi.com/caselaws?id=193947 The Tribunal allowed the appeals in favor of the appellant, overturning the impugned orders that denied Cenvat credit on rock bolts. It held that the rock bolts qualified as capital goods due to their nature as fixtures and their use in the appellant's captive mine, aligning with the Supreme Court's precedent in the Vikram Cement case. The denial of credit was deemed unjustified, and the Tribunal set aside the impugned orders based on the categorization and utilization of the disputed goods. en-us Thu, 12 Nov 2015 00:00:00 +0530 Thu, 24 Aug 2017 07:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193947 The Tribunal allowed the appeals in favor of the appellant, overturning the impugned orders that denied Cenvat credit on rock bolts. It held that the rock bolts qualified as capital goods due to their nature as fixtures and their use in the appellant's captive mine, aligning with the Supreme Court's precedent in the Vikram Cement case. The denial of credit was deemed unjustified, and the Tribunal set aside the impugned orders based on the categorization and utilization of the disputed goods. Case-Laws Central Excise Thu, 12 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193947