https://www.taxtmi.com/caselaws?id=357518 The tribunal set aside the order denying CENVAT credit on inputs used in manufacturing goods classified as 'apparatus' under the Central Excise Tariff Act. The judgment emphasized that without formal re-classification for assessment purposes, denial of credit was unjustified as long as duty liability was discharged appropriately. The interpretation of Rule 2(e) and 2(k) of the CENVAT Credit Rules, 2004 supported the appellant's right to avail credit. The decision highlighted adherence to legal procedures and upheld the appellant's entitlement to CENVAT credit in compliance with excise regulations. en-us Fri, 27 Oct 2017 00:00:00 +0530 Mon, 04 Mar 2019 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357518 The tribunal set aside the order denying CENVAT credit on inputs used in manufacturing goods classified as 'apparatus' under the Central Excise Tariff Act. The judgment emphasized that without formal re-classification for assessment purposes, denial of credit was unjustified as long as duty liability was discharged appropriately. The interpretation of Rule 2(e) and 2(k) of the CENVAT Credit Rules, 2004 supported the appellant's right to avail credit. The decision highlighted adherence to legal procedures and upheld the appellant's entitlement to CENVAT credit in compliance with excise regulations. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357518