https://www.taxtmi.com/caselaws?id=380618 The Tribunal set aside the impugned order denying CENVAT credit on specific inputs used in coal mining operations, emphasizing the functional necessity of items like fabricated poles and base plates for supporting capital goods. It remanded the matter for a fresh assessment, highlighting the importance of functionality in determining CENVAT credit eligibility and rejecting the exclusion of goods used for construction of civil structures. en-us Mon, 22 Apr 2019 00:00:00 +0530 Sat, 25 May 2019 09:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380618 The Tribunal set aside the impugned order denying CENVAT credit on specific inputs used in coal mining operations, emphasizing the functional necessity of items like fabricated poles and base plates for supporting capital goods. It remanded the matter for a fresh assessment, highlighting the importance of functionality in determining CENVAT credit eligibility and rejecting the exclusion of goods used for construction of civil structures. Case-Laws Central Excise Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380618