https://www.taxtmi.com/caselaws?id=362513 The Tribunal set aside the Commissioner's order confirming Cenvat credit demand, ruling in favor of the appellant. The appellant successfully argued that all inputs were used in manufacturing final products, justifying the Cenvat credit claimed. The Tribunal emphasized the necessity of utilizing credited inputs in manufacturing final products to support Cenvat credit claims, regardless of the stock status of some inputs. This decision clarifies that Cenvat credit eligibility is contingent on the actual utilization of inputs in the manufacturing process, rather than solely on the clearance status of final products. en-us Thu, 05 Apr 2018 00:00:00 +0530 Thu, 28 Jun 2018 10:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362513 The Tribunal set aside the Commissioner's order confirming Cenvat credit demand, ruling in favor of the appellant. The appellant successfully argued that all inputs were used in manufacturing final products, justifying the Cenvat credit claimed. The Tribunal emphasized the necessity of utilizing credited inputs in manufacturing final products to support Cenvat credit claims, regardless of the stock status of some inputs. This decision clarifies that Cenvat credit eligibility is contingent on the actual utilization of inputs in the manufacturing process, rather than solely on the clearance status of final products. Case-Laws Central Excise Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362513