https://www.taxtmi.com/caselaws?id=393690 The Tribunal allowed the appeal, setting aside the department's decision to disallow Cenvat credit on items integral to the manufacturing process. It found that the items in question, including welding rods, pipes, electronic regulators, HR sheets, pumps, ropes, joints, structural material, SS welding tubes, and structural supports for batch centrifugal machines, qualified as inputs under Rule 2(k) of the Cenvat Credit Rules. The Tribunal emphasized the lack of evidence from the department to prove that these items were used for support structures or laying foundations, ultimately ruling in favor of the appellant. en-us Mon, 10 Feb 2020 00:00:00 +0530 Sat, 21 Mar 2020 10:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393690 The Tribunal allowed the appeal, setting aside the department's decision to disallow Cenvat credit on items integral to the manufacturing process. It found that the items in question, including welding rods, pipes, electronic regulators, HR sheets, pumps, ropes, joints, structural material, SS welding tubes, and structural supports for batch centrifugal machines, qualified as inputs under Rule 2(k) of the Cenvat Credit Rules. The Tribunal emphasized the lack of evidence from the department to prove that these items were used for support structures or laying foundations, ultimately ruling in favor of the appellant. Case-Laws Central Excise Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393690