https://www.taxtmi.com/caselaws?id=200759 The Tribunal allowed the appeal, granting Cenvat credit on cement and electrical fittings to the appellant. The Tribunal found that the cement and electrical fittings were essential for laying foundations and lighting machinery crucial for manufacturing dutiable products. Despite the Commissioner (Appeals) upholding the disallowance based on a rule amendment, the Tribunal relied on precedents establishing the eligibility of inputs used in supporting machinery structures. Consequently, the appellant received consequential benefits in line with legal provisions. en-us Wed, 18 Apr 2018 00:00:00 +0530 Mon, 18 Feb 2019 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200759 The Tribunal allowed the appeal, granting Cenvat credit on cement and electrical fittings to the appellant. The Tribunal found that the cement and electrical fittings were essential for laying foundations and lighting machinery crucial for manufacturing dutiable products. Despite the Commissioner (Appeals) upholding the disallowance based on a rule amendment, the Tribunal relied on precedents establishing the eligibility of inputs used in supporting machinery structures. Consequently, the appellant received consequential benefits in line with legal provisions. Case-Laws Central Excise Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200759