https://www.taxtmi.com/caselaws?id=367173 The Tribunal upheld the Commissioner (Appeal)'s decision to set aside the Order-in-Original, allowing the assessee's appeal regarding CENVAT credit availed on capital goods. The Tribunal determined that the iron and steel items were used in manufacturing capital goods for captive use in the factory, falling under an exemption notification. Consequently, the Tribunal dismissed the Revenue's appeal, citing precedents that favored the assessee's position. en-us Fri, 14 Sep 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367173 The Tribunal upheld the Commissioner (Appeal)'s decision to set aside the Order-in-Original, allowing the assessee's appeal regarding CENVAT credit availed on capital goods. The Tribunal determined that the iron and steel items were used in manufacturing capital goods for captive use in the factory, falling under an exemption notification. Consequently, the Tribunal dismissed the Revenue's appeal, citing precedents that favored the assessee's position. Case-Laws Central Excise Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367173