https://www.taxtmi.com/caselaws?id=372076 The Tribunal allowed the appeals, determining that the manufacturers were entitled to CENVAT credit on bought-out items during the relevant period. Changes in statutory definitions broadened the scope of eligible inputs, permitting credit on bought-out items used in manufacturing. The orders confirming the demand for CENVAT credit, interest, and penalties were set aside, and the appeals were granted with consequential benefits. en-us Fri, 16 Nov 2018 00:00:00 +0530 Tue, 18 Dec 2018 05:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372076 The Tribunal allowed the appeals, determining that the manufacturers were entitled to CENVAT credit on bought-out items during the relevant period. Changes in statutory definitions broadened the scope of eligible inputs, permitting credit on bought-out items used in manufacturing. The orders confirming the demand for CENVAT credit, interest, and penalties were set aside, and the appeals were granted with consequential benefits. Case-Laws Central Excise Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372076