https://www.taxtmi.com/caselaws?id=442895 The tribunal ruled in favor of the appellant, allowing their appeals and setting aside the demand for CENVAT credit on capital goods in the Marine Terminal Facility (MTF) area. The decision highlighted the integral role of the MTF in the manufacturing process, emphasizing that the MTF and its capital goods are eligible for credit as they facilitate the receipt of essential raw materials. The tribunal found that the denial of credit on capital goods in the MTF was not legally sustainable, following principles related to integral processes in manufacturing and previous decisions on similar disputes. en-us Tue, 12 Sep 2023 00:00:00 +0530 Wed, 13 Sep 2023 09:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442895 The tribunal ruled in favor of the appellant, allowing their appeals and setting aside the demand for CENVAT credit on capital goods in the Marine Terminal Facility (MTF) area. The decision highlighted the integral role of the MTF in the manufacturing process, emphasizing that the MTF and its capital goods are eligible for credit as they facilitate the receipt of essential raw materials. The tribunal found that the denial of credit on capital goods in the MTF was not legally sustainable, following principles related to integral processes in manufacturing and previous decisions on similar disputes. Case-Laws Central Excise Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442895