https://www.taxtmi.com/caselaws?id=31928 The Appellate Tribunal CESTAT CHENNAI upheld the decision of the Commissioner (Appeals) in favor of M/s. Chemplast Sanmar Limited, allowing CENVAT credit on inputs like BORAQUAT C508, BIOCIDE H 300, HCL, and HYDRAZINE HYDRATE. The Tribunal emphasized the direct nexus between the inputs and manufacturing activity, determining their eligibility for credit. Inputs crucial for maintaining quality and efficiency in the manufacturing process were deemed eligible. The appeal by the Revenue was dismissed, affirming the decision in favor of the respondent. en-us Fri, 04 Jul 2008 00:00:00 +0530 Wed, 31 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31928 The Appellate Tribunal CESTAT CHENNAI upheld the decision of the Commissioner (Appeals) in favor of M/s. Chemplast Sanmar Limited, allowing CENVAT credit on inputs like BORAQUAT C508, BIOCIDE H 300, HCL, and HYDRAZINE HYDRATE. The Tribunal emphasized the direct nexus between the inputs and manufacturing activity, determining their eligibility for credit. Inputs crucial for maintaining quality and efficiency in the manufacturing process were deemed eligible. The appeal by the Revenue was dismissed, affirming the decision in favor of the respondent. Case-Laws Central Excise Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31928