https://www.taxtmi.com/caselaws?id=390179 The Tribunal held that duty paid on rails, pipes, pumps, valves, and other items used in the construction of railway lines and pipelines qualifies as capital goods for CENVAT Credit. Input services related to the construction phase were also deemed eligible for credit, irrespective of the manufacturing unit's operational status. The retrospective application of the 07.07.2009 amendment to deny credit was found unjustified. The Tribunal set aside the denial of CENVAT Credit, emphasizing the integral nature of the goods and services to the manufacturing process. The appeals were allowed in favor of the appellants. en-us Tue, 24 Dec 2019 00:00:00 +0530 Wed, 25 Dec 2019 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390179 The Tribunal held that duty paid on rails, pipes, pumps, valves, and other items used in the construction of railway lines and pipelines qualifies as capital goods for CENVAT Credit. Input services related to the construction phase were also deemed eligible for credit, irrespective of the manufacturing unit's operational status. The retrospective application of the 07.07.2009 amendment to deny credit was found unjustified. The Tribunal set aside the denial of CENVAT Credit, emphasizing the integral nature of the goods and services to the manufacturing process. The appeals were allowed in favor of the appellants. Case-Laws Central Excise Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390179