https://www.taxtmi.com/caselaws?id=381600 The Tribunal allowed the appellant's appeal regarding the eligibility of Cenvat credit on steel gas cylinders and castor oil, holding that they were used for storage during manufacturing and transportation, making them eligible for credit. The Tribunal also found the appellant's availed Cenvat credit on castor oil admissible, even during the exemption period, as it was used for plant maintenance when excise duty was paid. However, the Tribunal confirmed the demand and penalties on other items like Cement Sheet, MS Beams, and Nitrogen Gas, for which the appellant reversed the Cenvat credit. en-us Fri, 08 Mar 2019 00:00:00 +0530 Sat, 15 Jun 2019 07:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381600 The Tribunal allowed the appellant's appeal regarding the eligibility of Cenvat credit on steel gas cylinders and castor oil, holding that they were used for storage during manufacturing and transportation, making them eligible for credit. The Tribunal also found the appellant's availed Cenvat credit on castor oil admissible, even during the exemption period, as it was used for plant maintenance when excise duty was paid. However, the Tribunal confirmed the demand and penalties on other items like Cement Sheet, MS Beams, and Nitrogen Gas, for which the appellant reversed the Cenvat credit. Case-Laws Central Excise Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381600