https://www.taxtmi.com/caselaws?id=356460 The Tribunal allowed the appeal, granting relief to the appellant by permitting the availing of credit on inputs without contravening Cenvat Credit Rules, 2004. The ruling emphasized the significance of the 'user test' in establishing the eligibility of goods for credit and clarified the applicability of relevant laws and notifications. The appellant successfully argued that the goods claimed as parts/components for capital goods were essential for their manufacturing activity, aligning with legal precedents. Consequently, the Tribunal ruled out any duty, interest, or penalty recoverable from the appellant. en-us Tue, 26 Sep 2017 00:00:00 +0530 Wed, 07 Mar 2018 08:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356460 The Tribunal allowed the appeal, granting relief to the appellant by permitting the availing of credit on inputs without contravening Cenvat Credit Rules, 2004. The ruling emphasized the significance of the 'user test' in establishing the eligibility of goods for credit and clarified the applicability of relevant laws and notifications. The appellant successfully argued that the goods claimed as parts/components for capital goods were essential for their manufacturing activity, aligning with legal precedents. Consequently, the Tribunal ruled out any duty, interest, or penalty recoverable from the appellant. Case-Laws Central Excise Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356460