https://www.taxtmi.com/caselaws?id=367613 The Tribunal ruled in favor of the appellant, allowing the availment of Cenvat credit on Iron & Steel articles and Welding Electrodes based on precedents. The denial of Cenvat credit on Cement for foundation work was rejected, citing favorable decisions. However, the denial of Cenvat credit on Light Fittings was upheld due to minimal amount involved. The penalty imposed was set aside as the denial of credit was overturned, and the issue with Light Fittings was deemed a genuine interpretation of the law. en-us Tue, 31 Jul 2018 00:00:00 +0530 Mon, 24 Sep 2018 08:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367613 The Tribunal ruled in favor of the appellant, allowing the availment of Cenvat credit on Iron & Steel articles and Welding Electrodes based on precedents. The denial of Cenvat credit on Cement for foundation work was rejected, citing favorable decisions. However, the denial of Cenvat credit on Light Fittings was upheld due to minimal amount involved. The penalty imposed was set aside as the denial of credit was overturned, and the issue with Light Fittings was deemed a genuine interpretation of the law. Case-Laws Central Excise Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367613