https://www.taxtmi.com/caselaws?id=358906 The Tribunal allowed the appeal, holding that items like modular partitions, flame-proof partitions, Quartz plate, verticals panel, non-walkable ceiling, PCQI door, etc., used in the manufacturing process of sensitive printing materials were eligible for CENVAT Credit as they were essential for the manufacturing process. The Tribunal relied on precedents where similar issues were addressed, ruling in favor of the appellant and setting aside the department's contention that these items did not qualify as capital goods. en-us Tue, 13 Mar 2018 00:00:00 +0530 Sat, 21 Apr 2018 06:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358906 The Tribunal allowed the appeal, holding that items like modular partitions, flame-proof partitions, Quartz plate, verticals panel, non-walkable ceiling, PCQI door, etc., used in the manufacturing process of sensitive printing materials were eligible for CENVAT Credit as they were essential for the manufacturing process. The Tribunal relied on precedents where similar issues were addressed, ruling in favor of the appellant and setting aside the department's contention that these items did not qualify as capital goods. Case-Laws Central Excise Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358906