https://www.taxtmi.com/caselaws?id=34517 The Tribunal ruled in favor of the appellant, allowing Cenvat credit on electric cables used to establish a dedicated feeder line for increased power requirements in manufacturing. The cables were considered capital goods essential for the manufacturing process, aligning with precedents and the Cenvat Credit Rules. The Tribunal rejected imposing a penalty under Section 11AC, deeming the issue a legal interpretation dispute rather than intentional non-compliance. As a result, the appellant was granted relief in this matter. en-us Mon, 06 Oct 2008 00:00:00 +0530 Mon, 07 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34517 The Tribunal ruled in favor of the appellant, allowing Cenvat credit on electric cables used to establish a dedicated feeder line for increased power requirements in manufacturing. The cables were considered capital goods essential for the manufacturing process, aligning with precedents and the Cenvat Credit Rules. The Tribunal rejected imposing a penalty under Section 11AC, deeming the issue a legal interpretation dispute rather than intentional non-compliance. As a result, the appellant was granted relief in this matter. Case-Laws Central Excise Mon, 06 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34517