https://www.taxtmi.com/caselaws?id=431015 The Tribunal ruled in favor of the appellant, holding that they were entitled to cenvat credit for goods used in machinery foundation and support structures as capital goods. The denial of credit based on a retrospective amendment was deemed incorrect, with the Tribunal finding the denial by the adjudicating authority legally unsound. The appellant's claim for credit under capital goods was supported by relevant case law, leading to the setting aside of the impugned order and allowing the appeal with consequential relief as per the law. en-us Mon, 28 Nov 2022 00:00:00 +0530 Sat, 03 Dec 2022 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431015 The Tribunal ruled in favor of the appellant, holding that they were entitled to cenvat credit for goods used in machinery foundation and support structures as capital goods. The denial of credit based on a retrospective amendment was deemed incorrect, with the Tribunal finding the denial by the adjudicating authority legally unsound. The appellant's claim for credit under capital goods was supported by relevant case law, leading to the setting aside of the impugned order and allowing the appeal with consequential relief as per the law. Case-Laws Central Excise Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431015