https://www.taxtmi.com/caselaws?id=419516 The Member (Judicial) allowed the appeal, setting aside the order of the Commissioner of Central Tax, Central Excise & Service Tax (Appeals), Raigarh dated 12.09.2018. The decision was based on the principle that the actual usage of goods should determine eligibility for CENVAT credit, following the judicial discipline set by previous cases like Daya Sugar and Shree Cement. The judgment emphasized the importance of considering the actual nature and usage of goods over the supplier's classification for determining CENVAT credit eligibility. en-us Fri, 11 Mar 2022 00:00:00 +0530 Mon, 14 Mar 2022 07:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419516 The Member (Judicial) allowed the appeal, setting aside the order of the Commissioner of Central Tax, Central Excise & Service Tax (Appeals), Raigarh dated 12.09.2018. The decision was based on the principle that the actual usage of goods should determine eligibility for CENVAT credit, following the judicial discipline set by previous cases like Daya Sugar and Shree Cement. The judgment emphasized the importance of considering the actual nature and usage of goods over the supplier's classification for determining CENVAT credit eligibility. Case-Laws Central Excise Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419516