https://www.taxtmi.com/caselaws?id=200760 The Tribunal allowed the appeal filed by M/s Kumbhi Chini Mills, holding that the Cenvat credit amounting to Rs. 41,18,310/- on capital goods was admissible to the appellant. The Tribunal set aside both the Order-in-Original and Order-in-Appeal, based on the interpretation of Rule 2(k) of Cenvat Credit Rules, 2004, and a C.B.E.C. Circular, which clarified the eligibility of the goods for credit as structural components essential for a boiler system. en-us Fri, 16 Jun 2017 00:00:00 +0530 Sat, 21 Apr 2018 06:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200760 The Tribunal allowed the appeal filed by M/s Kumbhi Chini Mills, holding that the Cenvat credit amounting to Rs. 41,18,310/- on capital goods was admissible to the appellant. The Tribunal set aside both the Order-in-Original and Order-in-Appeal, based on the interpretation of Rule 2(k) of Cenvat Credit Rules, 2004, and a C.B.E.C. Circular, which clarified the eligibility of the goods for credit as structural components essential for a boiler system. Case-Laws Central Excise Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200760