https://www.taxtmi.com/caselaws?id=355034 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Appellant, allowing the appeal and granting Cenvat credit on disputed goods. The Tribunal found the goods to be spare parts/components/accessories used for maintaining capital goods in the manufacturing process, qualifying them as capital goods eligible for credit. The decision emphasized the significance of assessing the usage and nature of goods in determining their eligibility for credit, ultimately resulting in relief for the Appellant. en-us Fri, 22 Sep 2017 00:00:00 +0530 Fri, 09 Feb 2018 07:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355034 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Appellant, allowing the appeal and granting Cenvat credit on disputed goods. The Tribunal found the goods to be spare parts/components/accessories used for maintaining capital goods in the manufacturing process, qualifying them as capital goods eligible for credit. The decision emphasized the significance of assessing the usage and nature of goods in determining their eligibility for credit, ultimately resulting in relief for the Appellant. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355034