https://www.taxtmi.com/caselaws?id=438569 The court allowed the application for condonation of delay in filing the appeal. Regarding the eligibility of cenvat credit on GP coils, GP sheets, and aluminum sections used in manufacturing ducts for air humidification machinery, the court held that these items qualified as "capital goods" and "inputs." The court set aside the Tribunal's order, ruling in favor of the appellant and rejecting the revenue's claim for interest and penalties on the cenvat credit amount. No costs were awarded, and all miscellaneous applications were disposed of. en-us Fri, 05 May 2023 00:00:00 +0530 Mon, 05 Jun 2023 08:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438569 The court allowed the application for condonation of delay in filing the appeal. Regarding the eligibility of cenvat credit on GP coils, GP sheets, and aluminum sections used in manufacturing ducts for air humidification machinery, the court held that these items qualified as "capital goods" and "inputs." The court set aside the Tribunal's order, ruling in favor of the appellant and rejecting the revenue's claim for interest and penalties on the cenvat credit amount. No costs were awarded, and all miscellaneous applications were disposed of. Case-Laws Central Excise Fri, 05 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438569