https://www.taxtmi.com/caselaws?id=359539 The Tribunal allowed the Appeals, setting aside the Orders-in-Appeal that denied Cenvat credit for capital goods used in electricity generation. Relying on legal precedents, the Tribunal held that the goods were eligible for credit as they were used in a Waste Heat Recovery System for manufacturing processes. Emphasizing that the location of the goods outside the factory did not affect their eligibility, the Tribunal granted relief to the Appellants based on the duty-paid nature and usage of the goods for electricity generation consumed in manufacturing. en-us Tue, 20 Feb 2018 00:00:00 +0530 Wed, 02 May 2018 06:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359539 The Tribunal allowed the Appeals, setting aside the Orders-in-Appeal that denied Cenvat credit for capital goods used in electricity generation. Relying on legal precedents, the Tribunal held that the goods were eligible for credit as they were used in a Waste Heat Recovery System for manufacturing processes. Emphasizing that the location of the goods outside the factory did not affect their eligibility, the Tribunal granted relief to the Appellants based on the duty-paid nature and usage of the goods for electricity generation consumed in manufacturing. Case-Laws Central Excise Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359539