https://www.taxtmi.com/caselaws?id=298081 Goods used in connection with plant, machinery and factory foundations may qualify for Cenvat credit as capital goods or inputs where they form an integral part of the manufacturing apparatus or satisfy the user test. The Madras HC held that binding jurisdictional precedent supporting such eligibility could not be displaced merely by relying on the contrary Larger Bench view in Vandana Global Limited. The Tribunal was therefore not justified in denying credit on that basis, and the denial of Cenvat credit was set aside in favour of the assessee. en-us Wed, 11 Oct 2017 00:00:00 +0530 Sat, 09 Oct 2021 08:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298081 Goods used in connection with plant, machinery and factory foundations may qualify for Cenvat credit as capital goods or inputs where they form an integral part of the manufacturing apparatus or satisfy the user test. The Madras HC held that binding jurisdictional precedent supporting such eligibility could not be displaced merely by relying on the contrary Larger Bench view in Vandana Global Limited. The Tribunal was therefore not justified in denying credit on that basis, and the denial of Cenvat credit was set aside in favour of the assessee. Case-Laws Central Excise Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298081