https://www.taxtmi.com/caselaws?id=388039 The Tribunal upheld the Commissioner's order, rejecting the appeal and affirming the necessity of reversing Cenvat credit for inputs destroyed in a fire before being used in manufacturing. The decision emphasized that Cenvat credit eligibility requires inputs to be utilized in the manufacturing process, aligning with established case law and previous Tribunal decisions. en-us Thu, 23 May 2019 00:00:00 +0530 Fri, 08 Nov 2024 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388039 The Tribunal upheld the Commissioner's order, rejecting the appeal and affirming the necessity of reversing Cenvat credit for inputs destroyed in a fire before being used in manufacturing. The decision emphasized that Cenvat credit eligibility requires inputs to be utilized in the manufacturing process, aligning with established case law and previous Tribunal decisions. Case-Laws Central Excise Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388039