https://www.taxtmi.com/caselaws?id=446137 CESTAT Mumbai allowed appellant's claim for CENVAT credit on iron and steel products used for plant fabrication and installation, ruling that exclusion of such items from credit eligibility took effect only from July 2009, while the dispute period was prior to August 2008. The Tribunal rejected Revenue's retrospective application argument, noting HC Chhattisgarh had discarded the original Tribunal decision supporting retrospective amendment. CESTAT also permitted CENVAT credit on dumpers used for windmill maintenance services, finding Revenue's denial based on non-direct manufacturing use lacked merit. Revenue's appeal was dismissed. en-us Wed, 22 Nov 2023 00:00:00 +0530 Mon, 27 Nov 2023 06:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446137 CESTAT Mumbai allowed appellant's claim for CENVAT credit on iron and steel products used for plant fabrication and installation, ruling that exclusion of such items from credit eligibility took effect only from July 2009, while the dispute period was prior to August 2008. The Tribunal rejected Revenue's retrospective application argument, noting HC Chhattisgarh had discarded the original Tribunal decision supporting retrospective amendment. CESTAT also permitted CENVAT credit on dumpers used for windmill maintenance services, finding Revenue's denial based on non-direct manufacturing use lacked merit. Revenue's appeal was dismissed. Case-Laws Central Excise Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446137