https://www.taxtmi.com/caselaws?id=373864 The Tribunal allowed the appeal, setting aside the disallowance of CENVAT Credit on items categorized as "capital goods" by the appellant. The Tribunal held that the items should be considered under the "inputs" category, in line with precedents and the definition of "inputs" under the CENVAT Credit Rules, 2004. Previous tribunal decisions supporting the appellant's position were considered, highlighting inconsistencies in the application of the law. Consequently, the impugned Order disallowing the Credit was overturned, and the appellant was granted consequential reliefs. en-us Mon, 14 Jan 2019 00:00:00 +0530 Tue, 22 Jan 2019 08:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373864 The Tribunal allowed the appeal, setting aside the disallowance of CENVAT Credit on items categorized as "capital goods" by the appellant. The Tribunal held that the items should be considered under the "inputs" category, in line with precedents and the definition of "inputs" under the CENVAT Credit Rules, 2004. Previous tribunal decisions supporting the appellant's position were considered, highlighting inconsistencies in the application of the law. Consequently, the impugned Order disallowing the Credit was overturned, and the appellant was granted consequential reliefs. Case-Laws Central Excise Mon, 14 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373864