https://www.taxtmi.com/caselaws?id=356749 The appellate tribunal upheld the decision of the adjudicating authority, allowing CENVAT credit on jumbo bags used for transporting and storing imported raw sugar within the factory premises. The tribunal determined that the jumbo bags qualified as inputs essential for the manufacturing process, rejecting the Revenue's appeal based on the factual and legal arguments presented by the assessee. The tribunal emphasized the unique circumstances of the case and differentiated it from previous decisions cited by the Revenue, ultimately affirming the eligibility of CENVAT credit in this instance. en-us Thu, 01 Feb 2018 00:00:00 +0530 Sat, 17 Mar 2018 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356749 The appellate tribunal upheld the decision of the adjudicating authority, allowing CENVAT credit on jumbo bags used for transporting and storing imported raw sugar within the factory premises. The tribunal determined that the jumbo bags qualified as inputs essential for the manufacturing process, rejecting the Revenue's appeal based on the factual and legal arguments presented by the assessee. The tribunal emphasized the unique circumstances of the case and differentiated it from previous decisions cited by the Revenue, ultimately affirming the eligibility of CENVAT credit in this instance. Case-Laws Central Excise Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356749