https://www.taxtmi.com/caselaws?id=353470 The appeals were allowed with consequential relief as the Appellate Tribunal CESTAT Bangalore found the impugned order denying CENVAT credit on cement, steel, and iron used in manufacturing capital goods to be unsustainable. The Tribunal held that the items qualified as inputs under Rule 2(k) and were supported by precedents and a Chartered Engineer certificate. The Commissioner's reliance on the amendment to Rule 2(k) was challenged, and past rulings allowing credit on similar items for capital goods manufacturing were cited. The appellants' appeals were upheld on 01/01/2018 by Judicial Member S.S. Garg. en-us Mon, 01 Jan 2018 00:00:00 +0530 Fri, 05 Jan 2018 08:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353470 The appeals were allowed with consequential relief as the Appellate Tribunal CESTAT Bangalore found the impugned order denying CENVAT credit on cement, steel, and iron used in manufacturing capital goods to be unsustainable. The Tribunal held that the items qualified as inputs under Rule 2(k) and were supported by precedents and a Chartered Engineer certificate. The Commissioner's reliance on the amendment to Rule 2(k) was challenged, and past rulings allowing credit on similar items for capital goods manufacturing were cited. The appellants' appeals were upheld on 01/01/2018 by Judicial Member S.S. Garg. Case-Laws Central Excise Mon, 01 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353470