https://www.taxtmi.com/caselaws?id=274517 The Tribunal dismissed the department's appeal against the first appellate authority's decision to allow the manufacturer of sponge iron to claim cenvat credit on certain input goods. The Tribunal relied on the definition of "input" under the Cenvat Credit Rules, emphasizing that goods used in manufacturing capital goods, even if not directly related to the final product, qualify as inputs. Citing past case law and consistency in facts, the Tribunal upheld the appellate authority's decision, affirming the manufacturer's entitlement to the cenvat credit on the disputed input goods. en-us Mon, 08 Aug 2016 00:00:00 +0530 Sat, 15 Sep 2018 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274517 The Tribunal dismissed the department's appeal against the first appellate authority's decision to allow the manufacturer of sponge iron to claim cenvat credit on certain input goods. The Tribunal relied on the definition of "input" under the Cenvat Credit Rules, emphasizing that goods used in manufacturing capital goods, even if not directly related to the final product, qualify as inputs. Citing past case law and consistency in facts, the Tribunal upheld the appellate authority's decision, affirming the manufacturer's entitlement to the cenvat credit on the disputed input goods. Case-Laws Central Excise Mon, 08 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274517