https://www.taxtmi.com/caselaws?id=357775 The Tribunal upheld the Commissioner (Appeals) decision to allow the Assessee's appeal regarding the disallowance of Cenvat Credit on items treated as Capital goods. The Tribunal emphasized the essential role of the items in the manufacturing process, supporting the Commissioner (Appeals) findings. The Tribunal dismissed the Revenue's appeal, highlighting the necessity of the items for the functioning of capital goods and rejecting the Adjudicating Authority's decision. en-us Tue, 12 Dec 2017 00:00:00 +0530 Fri, 30 Mar 2018 08:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357775 The Tribunal upheld the Commissioner (Appeals) decision to allow the Assessee's appeal regarding the disallowance of Cenvat Credit on items treated as Capital goods. The Tribunal emphasized the essential role of the items in the manufacturing process, supporting the Commissioner (Appeals) findings. The Tribunal dismissed the Revenue's appeal, highlighting the necessity of the items for the functioning of capital goods and rejecting the Adjudicating Authority's decision. Case-Laws Central Excise Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357775