https://www.taxtmi.com/caselaws?id=346932 The appellant was engaged in manufacturing Paper & Paperboard and availed Cenvat credit on certain goods. The Revenue disputed the admissibility of the credit, leading to a penalty being imposed. The Commissioner (Appeals) upheld the decision. However, after considering evidence including an Installation Certificate, it was determined that the goods were used to strengthen Storage Tanks for Caustic Lye, qualifying them as eligible for Cenvat credit. The appellant was granted relief, allowed the credit amounting to Rs. 1,05,130, and the initial decision was set aside. en-us Fri, 06 Jan 2017 00:00:00 +0530 Fri, 25 Aug 2017 07:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346932 The appellant was engaged in manufacturing Paper & Paperboard and availed Cenvat credit on certain goods. The Revenue disputed the admissibility of the credit, leading to a penalty being imposed. The Commissioner (Appeals) upheld the decision. However, after considering evidence including an Installation Certificate, it was determined that the goods were used to strengthen Storage Tanks for Caustic Lye, qualifying them as eligible for Cenvat credit. The appellant was granted relief, allowed the credit amounting to Rs. 1,05,130, and the initial decision was set aside. Case-Laws Central Excise Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346932