https://www.taxtmi.com/caselaws?id=430665 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat credit on items like Steel Tubes, M.S. Wire, SS Welding Tube, etc., used in machinery for manufacturing sugar and molasses. The Tribunal considered the items essential for machinery functioning and found in favor of the appellant based on precedents and the lack of evidence provided by the department. As a result, the appellant's appeal was successful, granting them the Cenvat credit for the disputed items. en-us Thu, 24 Nov 2022 00:00:00 +0530 Fri, 25 Nov 2022 08:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430665 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat credit on items like Steel Tubes, M.S. Wire, SS Welding Tube, etc., used in machinery for manufacturing sugar and molasses. The Tribunal considered the items essential for machinery functioning and found in favor of the appellant based on precedents and the lack of evidence provided by the department. As a result, the appellant's appeal was successful, granting them the Cenvat credit for the disputed items. Case-Laws Central Excise Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430665