https://www.taxtmi.com/caselaws?id=417442 The Tribunal allowed the appeal by M/s ACC Ltd., a cement manufacturer, challenging the denial of CENVAT credit for steel used in civil structures. The Tribunal emphasized the eligibility of inputs used in the manufacture of capital goods, supporting the appellant's claim. Past judgments favoring similar cases involving cement companies were considered, and the Tribunal concluded that the denial of credit was unjustified. The appeal was allowed, highlighting the importance of consistent interpretation of rules in allowing credit for inputs used in the manufacture of capital goods. en-us Fri, 21 Jan 2022 00:00:00 +0530 Mon, 24 Jan 2022 08:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417442 The Tribunal allowed the appeal by M/s ACC Ltd., a cement manufacturer, challenging the denial of CENVAT credit for steel used in civil structures. The Tribunal emphasized the eligibility of inputs used in the manufacture of capital goods, supporting the appellant's claim. Past judgments favoring similar cases involving cement companies were considered, and the Tribunal concluded that the denial of credit was unjustified. The appeal was allowed, highlighting the importance of consistent interpretation of rules in allowing credit for inputs used in the manufacture of capital goods. Case-Laws Central Excise Fri, 21 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417442