https://www.taxtmi.com/caselaws?id=437429 The tribunal held that the appellant was entitled to avail credit of duty discharged on capital goods used in the erection of the oxygen plant and boiler at the refinery. The order denying such credit was set aside, emphasizing the purpose of allowing capital goods credit to relieve the burden of tax cascading. The tribunal clarified that capital goods embedded in the earth are not excluded from the CENVAT Credit Rules and should be eligible for credit under the rules. en-us Thu, 13 Apr 2023 00:00:00 +0530 Sat, 06 May 2023 10:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437429 The tribunal held that the appellant was entitled to avail credit of duty discharged on capital goods used in the erection of the oxygen plant and boiler at the refinery. The order denying such credit was set aside, emphasizing the purpose of allowing capital goods credit to relieve the burden of tax cascading. The tribunal clarified that capital goods embedded in the earth are not excluded from the CENVAT Credit Rules and should be eligible for credit under the rules. Case-Laws Central Excise Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437429