https://www.taxtmi.com/caselaws?id=367168 The tribunal ruled in favor of the appellant, determining that the halogen bulbs, including those with the brand name "OSRAM," were legitimate inputs for manufacturing head lamps. The cenvat credit availed on these bulbs was deemed valid as the appellant followed proper procedures, including reversing the credit at the time of clearance. The tribunal found no fault in the appellant's documentation and procurement practices, setting aside the disputed order and allowing the appeal. en-us Thu, 30 Aug 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367168 The tribunal ruled in favor of the appellant, determining that the halogen bulbs, including those with the brand name "OSRAM," were legitimate inputs for manufacturing head lamps. The cenvat credit availed on these bulbs was deemed valid as the appellant followed proper procedures, including reversing the credit at the time of clearance. The tribunal found no fault in the appellant's documentation and procurement practices, setting aside the disputed order and allowing the appeal. Case-Laws Central Excise Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367168