https://www.taxtmi.com/caselaws?id=363293 The Tribunal allowed the appeal in favor of the appellant regarding the availment of Cenvat credit on items falling under Chapter 72 for supporting machinery. The Tribunal found that the items were not directly connected to the functioning of capital goods, referencing relevant case law and interpretations to support their decision. The Tribunal concluded that the High Court's ratio applied to the case, leading to a decision in favor of the appellant with consequential reliefs granted. en-us Mon, 21 May 2018 00:00:00 +0530 Wed, 11 Jul 2018 07:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363293 The Tribunal allowed the appeal in favor of the appellant regarding the availment of Cenvat credit on items falling under Chapter 72 for supporting machinery. The Tribunal found that the items were not directly connected to the functioning of capital goods, referencing relevant case law and interpretations to support their decision. The Tribunal concluded that the High Court's ratio applied to the case, leading to a decision in favor of the appellant with consequential reliefs granted. Case-Laws Central Excise Mon, 21 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363293