https://www.taxtmi.com/caselaws?id=353037 The Tribunal allowed the appeal, setting aside the previous decision, as denying Cenvat credit on a locomotive was deemed unjustified. The judgment underscored the broader interpretation of capital goods under the Cenvat Credit Rules, referencing precedents that considered locomotives as inputs eligible for Cenvat benefits. The decision emphasized the utilization of credits for excise duty payments on manufactured goods, ultimately ruling in favor of the appellant due to the lack of merit in the impugned order. en-us Tue, 05 Dec 2017 00:00:00 +0530 Wed, 27 Dec 2017 08:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353037 The Tribunal allowed the appeal, setting aside the previous decision, as denying Cenvat credit on a locomotive was deemed unjustified. The judgment underscored the broader interpretation of capital goods under the Cenvat Credit Rules, referencing precedents that considered locomotives as inputs eligible for Cenvat benefits. The decision emphasized the utilization of credits for excise duty payments on manufactured goods, ultimately ruling in favor of the appellant due to the lack of merit in the impugned order. Case-Laws Central Excise Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353037