https://www.taxtmi.com/caselaws?id=376916 The appellant was deemed entitled to avail Cenvat Credit on various items used in the fabrication of machinery for sugar manufacturing. The Tribunal relied on previous judgments and the appellant's evidence to conclude that the credit was allowable under Rule-2(k) for goods used in the manufacture of capital goods. The penalty imposed on the appellant company and Managing Director was deemed not maintainable, and the appeal was allowed, overturning the previous order and pronouncing the decision in open court on 13/02/2019. en-us Wed, 13 Feb 2019 00:00:00 +0530 Tue, 19 Mar 2019 00:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376916 The appellant was deemed entitled to avail Cenvat Credit on various items used in the fabrication of machinery for sugar manufacturing. The Tribunal relied on previous judgments and the appellant's evidence to conclude that the credit was allowable under Rule-2(k) for goods used in the manufacture of capital goods. The penalty imposed on the appellant company and Managing Director was deemed not maintainable, and the appeal was allowed, overturning the previous order and pronouncing the decision in open court on 13/02/2019. Case-Laws Central Excise Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376916