https://www.taxtmi.com/caselaws?id=283012 The Tribunal allowed the appeal in favor of the appellants, emphasizing the captive nature of the mines and the admissibility of Cenvat credit for input services received at the mines. The judgment highlighted that procedural irregularities were not enough to deny substantial benefits and upheld the appellants' eligibility for Cenvat credit. The ruling set aside the impugned order, emphasizing the importance of the input services in the manufacturing process and the lack of evidence supporting the revenue's arguments. en-us Wed, 10 Oct 2018 00:00:00 +0530 Tue, 03 Sep 2019 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283012 The Tribunal allowed the appeal in favor of the appellants, emphasizing the captive nature of the mines and the admissibility of Cenvat credit for input services received at the mines. The judgment highlighted that procedural irregularities were not enough to deny substantial benefits and upheld the appellants' eligibility for Cenvat credit. The ruling set aside the impugned order, emphasizing the importance of the input services in the manufacturing process and the lack of evidence supporting the revenue's arguments. Case-Laws Central Excise Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283012