https://www.taxtmi.com/caselaws?id=388810 The Tribunal partially allowed the appeal, granting CENVAT Credit on specified items used in the fabrication of plant and machinery. The Lower Appellate Authority's failure to consider the consumption certificate issued by the Chartered Engineer was noted. The Tribunal allowed the credit amounting to Rs. 22,66,110 based on certificates presented by the Chartered Accountant. CENVAT Credit on Welding Electrodes was upheld citing High Court judgments. Additionally, Credit on Lubricating Oil and Paints was allowed as they fell under the definition of "Input" under Cenvat Credit Rules, with no evidence suggesting otherwise. en-us Thu, 21 Nov 2019 00:00:00 +0530 Sat, 23 Nov 2019 09:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388810 The Tribunal partially allowed the appeal, granting CENVAT Credit on specified items used in the fabrication of plant and machinery. The Lower Appellate Authority's failure to consider the consumption certificate issued by the Chartered Engineer was noted. The Tribunal allowed the credit amounting to Rs. 22,66,110 based on certificates presented by the Chartered Accountant. CENVAT Credit on Welding Electrodes was upheld citing High Court judgments. Additionally, Credit on Lubricating Oil and Paints was allowed as they fell under the definition of "Input" under Cenvat Credit Rules, with no evidence suggesting otherwise. Case-Laws Central Excise Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388810