https://www.taxtmi.com/caselaws?id=32043 The Tribunal allowed the appeal, overturning the denial of Cenvat credit on invoices raised in the name of contractors. It found that ownership of capital goods is not crucial for claiming credit when goods are used in manufacturing excisable products. The Tribunal emphasized that actual utilization in the manufacturing process is key, leading to the decision to set aside the Commissioner (Appeals)'s order and grant the appellant relief. en-us Wed, 05 Sep 2007 00:00:00 +0530 Sat, 10 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32043 The Tribunal allowed the appeal, overturning the denial of Cenvat credit on invoices raised in the name of contractors. It found that ownership of capital goods is not crucial for claiming credit when goods are used in manufacturing excisable products. The Tribunal emphasized that actual utilization in the manufacturing process is key, leading to the decision to set aside the Commissioner (Appeals)'s order and grant the appellant relief. Case-Laws Central Excise Wed, 05 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32043