https://www.taxtmi.com/caselaws?id=416892 The appellant's appeal regarding the admissibility of CENVAT Credit on the construction of a water tank and pump room was successful. The Hon'ble Member (Judicial) determined that the construction constituted modernization and renovation of the existing factory, making it eligible for CENVAT Credit under the inclusion clause of the relevant rule. Consequently, the demand for interest and penalties was deemed incorrect and illegal. The impugned order was set aside, and the appeal was allowed with any consequential relief as per the law. en-us Thu, 09 Dec 2021 00:00:00 +0530 Tue, 11 Jan 2022 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416892 The appellant's appeal regarding the admissibility of CENVAT Credit on the construction of a water tank and pump room was successful. The Hon'ble Member (Judicial) determined that the construction constituted modernization and renovation of the existing factory, making it eligible for CENVAT Credit under the inclusion clause of the relevant rule. Consequently, the demand for interest and penalties was deemed incorrect and illegal. The impugned order was set aside, and the appeal was allowed with any consequential relief as per the law. Case-Laws Central Excise Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416892