https://www.taxtmi.com/caselaws?id=363679 The Tribunal upheld the denial of cenvat credit on iron and steel items, ruling they did not qualify as capital goods or inputs under Cenvat Credit Rules, 2004. The items were considered to be used for construction, not integral to the manufacturing process of sugar and molasses. The penalty imposed on the appellant was upheld due to misinterpretation leading to facts suppression. The appeal was rejected, affirming the Commissioner (Appeals) order. en-us Fri, 29 Jun 2018 00:00:00 +0530 Mon, 16 Jul 2018 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363679 The Tribunal upheld the denial of cenvat credit on iron and steel items, ruling they did not qualify as capital goods or inputs under Cenvat Credit Rules, 2004. The items were considered to be used for construction, not integral to the manufacturing process of sugar and molasses. The penalty imposed on the appellant was upheld due to misinterpretation leading to facts suppression. The appeal was rejected, affirming the Commissioner (Appeals) order. Case-Laws Central Excise Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363679