https://www.taxtmi.com/caselaws?id=370862 The Tribunal ruled in favor of the appellant in a case concerning cenvat credit on H.R. Coils used for manufacturing locknuts in both DTA and SEZ Units. The appellant was allowed to avail cenvat credit on the coils as they were essential inputs for the final product, rejecting the Revenue's argument against credit for sheets not usable in the DTA Unit. Additionally, the appellant was deemed entitled to service tax credit paid to a commission agent and compliant with regulations regarding the dimensions of sheets used in different units. The Tribunal set aside the impugned order, emphasizing the correct interpretation of the term "input" and compliance with cenvat credit rules. en-us Thu, 15 Nov 2018 00:00:00 +0530 Mon, 26 Nov 2018 08:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370862 The Tribunal ruled in favor of the appellant in a case concerning cenvat credit on H.R. Coils used for manufacturing locknuts in both DTA and SEZ Units. The appellant was allowed to avail cenvat credit on the coils as they were essential inputs for the final product, rejecting the Revenue's argument against credit for sheets not usable in the DTA Unit. Additionally, the appellant was deemed entitled to service tax credit paid to a commission agent and compliant with regulations regarding the dimensions of sheets used in different units. The Tribunal set aside the impugned order, emphasizing the correct interpretation of the term "input" and compliance with cenvat credit rules. Case-Laws Central Excise Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370862