https://www.taxtmi.com/caselaws?id=274629 The appellant, engaged in the manufacture of Sponge Iron, faced a dispute regarding the eligibility of Cenvat Credit on items used for manufacturing capital goods. The Adjudicating authority and the Commissioner (Appeals) initially disallowed the credit. However, upon review, it was established that the appellant had provided sufficient documentation, including a Chartered Engineer's Certificate, to support the use of items in manufacturing capital goods. The appellant's submissions were found to align with the 'user test' for Cenvat Credit eligibility, leading to the appeal being allowed in their favor. The decision was made on 27.12.2017, overturning the earlier disallowance of the credit. en-us Wed, 27 Dec 2017 00:00:00 +0530 Sat, 25 Aug 2018 09:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274629 The appellant, engaged in the manufacture of Sponge Iron, faced a dispute regarding the eligibility of Cenvat Credit on items used for manufacturing capital goods. The Adjudicating authority and the Commissioner (Appeals) initially disallowed the credit. However, upon review, it was established that the appellant had provided sufficient documentation, including a Chartered Engineer's Certificate, to support the use of items in manufacturing capital goods. The appellant's submissions were found to align with the 'user test' for Cenvat Credit eligibility, leading to the appeal being allowed in their favor. The decision was made on 27.12.2017, overturning the earlier disallowance of the credit. Case-Laws Central Excise Wed, 27 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274629