https://www.taxtmi.com/caselaws?id=378283 CENVAT credit was treated as admissible on cement, MS angles, channels and similar goods used to construct and install a new kiln in the factory, because the kiln was machinery used in manufacture and, for the relevant period, Explanation (2) to the definition of inputs covered goods used in the manufacture of capital goods used in the factory. The later restriction introduced from 07.07.2009 was not applied retrospectively, and the contractor's payment of service tax under the composition scheme did not, by itself, bar the manufacturer's credit. The disallowance was therefore unsustainable and the demand was set aside. en-us Wed, 10 Apr 2019 00:00:00 +0530 Fri, 12 Apr 2019 05:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378283 CENVAT credit was treated as admissible on cement, MS angles, channels and similar goods used to construct and install a new kiln in the factory, because the kiln was machinery used in manufacture and, for the relevant period, Explanation (2) to the definition of inputs covered goods used in the manufacture of capital goods used in the factory. The later restriction introduced from 07.07.2009 was not applied retrospectively, and the contractor's payment of service tax under the composition scheme did not, by itself, bar the manufacturer's credit. The disallowance was therefore unsustainable and the demand was set aside. Case-Laws Central Excise Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378283