https://www.taxtmi.com/caselaws?id=350204 The appellate tribunal upheld the decision allowing the availment of CENVAT credit on MS platforms procured for a weighbridge, despite Revenue's objections. The tribunal emphasized that under Rule 4(1) of the CENVAT Credit Rules, 2004, the inputs need not be received at the factory premises for credit availment. The tribunal found the Order-in-Appeal to be legally sound, rejecting the Revenue's arguments based on the erstwhile Modvat Credit Rules and the Board's circular, and upheld the decision in favor of the assessee. en-us Fri, 22 Sep 2017 00:00:00 +0530 Thu, 02 Nov 2017 07:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350204 The appellate tribunal upheld the decision allowing the availment of CENVAT credit on MS platforms procured for a weighbridge, despite Revenue's objections. The tribunal emphasized that under Rule 4(1) of the CENVAT Credit Rules, 2004, the inputs need not be received at the factory premises for credit availment. The tribunal found the Order-in-Appeal to be legally sound, rejecting the Revenue's arguments based on the erstwhile Modvat Credit Rules and the Board's circular, and upheld the decision in favor of the assessee. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350204