https://www.taxtmi.com/caselaws?id=374379 The Tribunal allowed the appeal regarding the admissibility of CENVAT credit on specific plates falling under Chapter 72. The appellant's argument that the plates were essential for machine functioning and qualified as 'inputs' under CENVAT Credit Rules was accepted. The Tribunal considered the plates as eligible inputs due to their role in supporting machines, repair activities, and smooth functioning in the manufacturing unit. The decision set aside the previous order and ruled in favor of the appellant, differentiating the case from precedents and aligning with CENVAT Credit Rules. en-us Fri, 25 Jan 2019 00:00:00 +0530 Fri, 01 Feb 2019 07:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374379 The Tribunal allowed the appeal regarding the admissibility of CENVAT credit on specific plates falling under Chapter 72. The appellant's argument that the plates were essential for machine functioning and qualified as 'inputs' under CENVAT Credit Rules was accepted. The Tribunal considered the plates as eligible inputs due to their role in supporting machines, repair activities, and smooth functioning in the manufacturing unit. The decision set aside the previous order and ruled in favor of the appellant, differentiating the case from precedents and aligning with CENVAT Credit Rules. Case-Laws Central Excise Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374379