https://www.taxtmi.com/caselaws?id=366895 The Tribunal held that the appellant was entitled to avail Cenvat credit on inputs used in the fabrication of capital goods exempted from duty. It was determined that the inputs, although used for manufacturing exempt capital goods, were ultimately utilized in producing dutiable final products within the factory, qualifying for Cenvat credit under Rule 2(k) of the Cenvat Credit Rules, 2004. The Tribunal relied on Explanation 2 to Rule 2(k) and previous judicial precedents to support this interpretation. Consequently, the appellant's appeal was allowed, the impugned order denying Cenvat credit was set aside, and consequential relief was granted. en-us Thu, 05 Jul 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:17:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366895 The Tribunal held that the appellant was entitled to avail Cenvat credit on inputs used in the fabrication of capital goods exempted from duty. It was determined that the inputs, although used for manufacturing exempt capital goods, were ultimately utilized in producing dutiable final products within the factory, qualifying for Cenvat credit under Rule 2(k) of the Cenvat Credit Rules, 2004. The Tribunal relied on Explanation 2 to Rule 2(k) and previous judicial precedents to support this interpretation. Consequently, the appellant's appeal was allowed, the impugned order denying Cenvat credit was set aside, and consequential relief was granted. Case-Laws Central Excise Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366895