https://www.taxtmi.com/caselaws?id=360038 The appellant was found eligible to avail CENVAT credit on inputs like cement and steel used for setting up a new plant. The credit on other inputs such as corner board, paper carrier rope, and edge protector was also deemed eligible as they were used in the manufacturing process. While an error was made in availing the entire credit on capital goods in the first year, the appellant was required to pay interest on the excess amount but could still avail 50% credit. No penalty was imposed on the appellant, and the appeal was disposed of in their favor. en-us Mon, 19 Feb 2018 00:00:00 +0530 Wed, 09 May 2018 06:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360038 The appellant was found eligible to avail CENVAT credit on inputs like cement and steel used for setting up a new plant. The credit on other inputs such as corner board, paper carrier rope, and edge protector was also deemed eligible as they were used in the manufacturing process. While an error was made in availing the entire credit on capital goods in the first year, the appellant was required to pay interest on the excess amount but could still avail 50% credit. No penalty was imposed on the appellant, and the appeal was disposed of in their favor. Case-Laws Central Excise Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360038