https://www.taxtmi.com/caselaws?id=409452 Cenvat credit on pipeline and SBM-related capital goods could not be finally decided while the foundational question whether the pipeline and Single Buoy Mooring formed part of the factory premises remained pending before the original authority. Because the registration proceedings had already remanded that premises issue and no fresh determination had been made, the credit entitlement dispute was premature for final adjudication. The tribunal also noted the attempted distinction between earlier Modvat authorities and the Cenvat Credit Rules, 2004, but declined to rule on credit eligibility until the factory-premises question was resolved. The impugned order was set aside and the matter remanded for fresh decision after the registration issue. en-us Tue, 06 Jul 2021 00:00:00 +0530 Fri, 23 Jul 2021 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409452 Cenvat credit on pipeline and SBM-related capital goods could not be finally decided while the foundational question whether the pipeline and Single Buoy Mooring formed part of the factory premises remained pending before the original authority. Because the registration proceedings had already remanded that premises issue and no fresh determination had been made, the credit entitlement dispute was premature for final adjudication. The tribunal also noted the attempted distinction between earlier Modvat authorities and the Cenvat Credit Rules, 2004, but declined to rule on credit eligibility until the factory-premises question was resolved. The impugned order was set aside and the matter remanded for fresh decision after the registration issue. Case-Laws Central Excise Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409452