https://www.taxtmi.com/caselaws?id=355300 Cenvat credit on plates, tanks and other supporting structures used in sugar and molasses manufacture was treated as admissible, as higher court decisions supported eligibility and the items were not excluded merely because they functioned as supporting structures. Non-compliance with the intimation requirement under Rule 57(T) of the erstwhile Central Excise Rules, 1944 was held to be only procedural and insufficient to deny substantive credit where entitlement otherwise existed. The disputed amount was remanded for fresh verification because supporting documents were not produced, and penalty was set aside in light of the partial relief and remand. en-us Tue, 02 Jan 2018 00:00:00 +0530 Tue, 13 Feb 2018 06:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355300 Cenvat credit on plates, tanks and other supporting structures used in sugar and molasses manufacture was treated as admissible, as higher court decisions supported eligibility and the items were not excluded merely because they functioned as supporting structures. Non-compliance with the intimation requirement under Rule 57(T) of the erstwhile Central Excise Rules, 1944 was held to be only procedural and insufficient to deny substantive credit where entitlement otherwise existed. The disputed amount was remanded for fresh verification because supporting documents were not produced, and penalty was set aside in light of the partial relief and remand. Case-Laws Central Excise Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355300