https://www.taxtmi.com/caselaws?id=294668 The Tribunal allowed the appeal, setting aside the demand for duty on irregular CENVAT Credit for specific items deemed as 'capital goods.' Relying on the Supreme Court's precedent and citing the integral use of railway tracks in the manufacturing process, the Tribunal concluded that the demand could not be sustained. Consequently, the appellant was granted consequential benefits in alignment with the law. en-us Thu, 29 Aug 2019 00:00:00 +0530 Tue, 27 Apr 2021 12:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294668 The Tribunal allowed the appeal, setting aside the demand for duty on irregular CENVAT Credit for specific items deemed as 'capital goods.' Relying on the Supreme Court's precedent and citing the integral use of railway tracks in the manufacturing process, the Tribunal concluded that the demand could not be sustained. Consequently, the appellant was granted consequential benefits in alignment with the law. Case-Laws Central Excise Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294668