https://www.taxtmi.com/caselaws?id=433130 The Tribunal allowed the appeal, overturning the demand for CENVAT Credit against the Appellant for irregularly availing credit for steel items used in manufacturing MS Ingot. The Tribunal ruled in favor of the Appellant, emphasizing their entitlement to credit as the steel items were used as inputs for manufacturing, supported by dutypaid invoices and no disputes over receipt or consumption. The decision highlighted that using prime quality materials for manufacturing final products was permissible under the CENVAT Credit Rules, ultimately providing the Appellant with consequential relief. en-us Fri, 20 Jan 2023 00:00:00 +0530 Mon, 25 Sep 2023 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433130 The Tribunal allowed the appeal, overturning the demand for CENVAT Credit against the Appellant for irregularly availing credit for steel items used in manufacturing MS Ingot. The Tribunal ruled in favor of the Appellant, emphasizing their entitlement to credit as the steel items were used as inputs for manufacturing, supported by dutypaid invoices and no disputes over receipt or consumption. The decision highlighted that using prime quality materials for manufacturing final products was permissible under the CENVAT Credit Rules, ultimately providing the Appellant with consequential relief. Case-Laws Central Excise Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433130