https://www.taxtmi.com/caselaws?id=406268 The Tribunal allowed the appellant's appeal, holding that the items used to create a clean room were eligible for cenvat credit as inputs essential for pharmaceutical manufacturing. The Tribunal emphasized the importance of the clean room in maintaining suitable conditions for production and interpreted the definition of 'inputs' under Rule 2(k) of CCR broadly to include all goods used in the manufacturing process. As a result, the decision disallowing the credit was overturned, granting the appellant the entitlement to the credit and associated benefits under the law. en-us Wed, 24 Mar 2021 00:00:00 +0530 Sat, 10 Apr 2021 09:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406268 The Tribunal allowed the appellant's appeal, holding that the items used to create a clean room were eligible for cenvat credit as inputs essential for pharmaceutical manufacturing. The Tribunal emphasized the importance of the clean room in maintaining suitable conditions for production and interpreted the definition of 'inputs' under Rule 2(k) of CCR broadly to include all goods used in the manufacturing process. As a result, the decision disallowing the credit was overturned, granting the appellant the entitlement to the credit and associated benefits under the law. Case-Laws Central Excise Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406268