https://www.taxtmi.com/caselaws?id=354133 The Judicial Member upheld the admissibility of Cenvat Credit on items like Welding Electrodes, Safety Helmet, and Seals, agreeing with the Commissioner (Appeals) and rejecting the Revenue's appeal. However, a dispute arose regarding the Concrete Sleeper, with the Judicial Member ultimately ruling in favor of allowing credit on the Concrete Sleeper based on its essential role in handling hot materials during the manufacturing process. The decision was supported by legal precedents emphasizing the importance of such essential items for workplace safety and operational efficiency, leading to the rejection of the Revenue's appeal. en-us Tue, 05 Dec 2017 00:00:00 +0530 Fri, 19 Jan 2018 08:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354133 The Judicial Member upheld the admissibility of Cenvat Credit on items like Welding Electrodes, Safety Helmet, and Seals, agreeing with the Commissioner (Appeals) and rejecting the Revenue's appeal. However, a dispute arose regarding the Concrete Sleeper, with the Judicial Member ultimately ruling in favor of allowing credit on the Concrete Sleeper based on its essential role in handling hot materials during the manufacturing process. The decision was supported by legal precedents emphasizing the importance of such essential items for workplace safety and operational efficiency, leading to the rejection of the Revenue's appeal. Case-Laws Central Excise Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354133