https://www.taxtmi.com/caselaws?id=356919 The Appeal filed by the Revenue challenging the decision of the Commissioner (Appeals) to allow Cenvat Credit on disputed items like CR Coils, M.S. Flats, Angle, Channels was rejected. The judgment emphasized the essentiality of the disputed items in the manufacturing process of Capital Goods, highlighting that they were integral components or accessories necessary for the functioning of machinery like Chimney, Roller Conveyor, Cooling Tower Pipeline. Various legal precedents were cited to support the eligibility of such items for credit, emphasizing the importance of analyzing the specific use and functionality of materials in determining credit eligibility. en-us Fri, 09 Mar 2018 00:00:00 +0530 Thu, 15 Mar 2018 09:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356919 The Appeal filed by the Revenue challenging the decision of the Commissioner (Appeals) to allow Cenvat Credit on disputed items like CR Coils, M.S. Flats, Angle, Channels was rejected. The judgment emphasized the essentiality of the disputed items in the manufacturing process of Capital Goods, highlighting that they were integral components or accessories necessary for the functioning of machinery like Chimney, Roller Conveyor, Cooling Tower Pipeline. Various legal precedents were cited to support the eligibility of such items for credit, emphasizing the importance of analyzing the specific use and functionality of materials in determining credit eligibility. Case-Laws Central Excise Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356919