https://www.taxtmi.com/caselaws?id=360307 The Tribunal ruled in favor of the appellant, setting aside the denial of Cenvat credit on inputs. The appellant's use of "Specialized Tankers" in the manufacturing process was deemed compliant with the Central Excise Act, 1944. Despite allegations of factory closure and retracted statements, the Tribunal found that the appellant lawfully paid duty on the final product, entitling them to the credit. The decision highlighted the importance of considering the manufacturing process and adherence to legal provisions in determining eligibility for Cenvat credit. en-us Fri, 04 May 2018 00:00:00 +0530 Tue, 15 May 2018 07:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360307 The Tribunal ruled in favor of the appellant, setting aside the denial of Cenvat credit on inputs. The appellant's use of "Specialized Tankers" in the manufacturing process was deemed compliant with the Central Excise Act, 1944. Despite allegations of factory closure and retracted statements, the Tribunal found that the appellant lawfully paid duty on the final product, entitling them to the credit. The decision highlighted the importance of considering the manufacturing process and adherence to legal provisions in determining eligibility for Cenvat credit. Case-Laws Central Excise Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360307