https://www.taxtmi.com/caselaws?id=420281 CENVAT credit was held admissible on MS platforms used in manufacturing weigh bridges where duty-paid inputs were sent directly to the customer site for erection and commissioning. The earlier consistent view in the assessee's own proceedings had already accepted that credit cannot be denied merely because the goods were not physically received in the factory, provided they were used in manufacture of the final duty-paid product. The later authority was required to follow the binding earlier decisions on the same question of fact and law, so the contrary demand was unsustainable and the credit claim remained allowable. en-us Wed, 16 Feb 2022 00:00:00 +0530 Thu, 31 Mar 2022 08:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420281 CENVAT credit was held admissible on MS platforms used in manufacturing weigh bridges where duty-paid inputs were sent directly to the customer site for erection and commissioning. The earlier consistent view in the assessee's own proceedings had already accepted that credit cannot be denied merely because the goods were not physically received in the factory, provided they were used in manufacture of the final duty-paid product. The later authority was required to follow the binding earlier decisions on the same question of fact and law, so the contrary demand was unsustainable and the credit claim remained allowable. Case-Laws Central Excise Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420281