https://www.taxtmi.com/caselaws?id=293398 The Tribunal allowed the appeals filed by the Appellant, determining that nylon ropes are essential components of the paper machine and qualify as capital goods for availing Cenvat credit. The decision emphasized the critical role of nylon ropes in facilitating the movement of paper tail in the paper manufacturing process, supported by evidence including a certificate from a Chartered Engineer and visual demonstrations of their importance in the machine's operation. The Tribunal highlighted the lack of substantial evidence from the Department contradicting the essentiality of nylon ropes, ultimately ruling in favor of the Appellant. en-us Fri, 08 Nov 2019 00:00:00 +0530 Wed, 10 Feb 2021 09:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293398 The Tribunal allowed the appeals filed by the Appellant, determining that nylon ropes are essential components of the paper machine and qualify as capital goods for availing Cenvat credit. The decision emphasized the critical role of nylon ropes in facilitating the movement of paper tail in the paper manufacturing process, supported by evidence including a certificate from a Chartered Engineer and visual demonstrations of their importance in the machine's operation. The Tribunal highlighted the lack of substantial evidence from the Department contradicting the essentiality of nylon ropes, ultimately ruling in favor of the Appellant. Case-Laws Central Excise Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293398