https://www.taxtmi.com/caselaws?id=34791 The Tribunal ruled in favor of the appellant, a manufacturer of Paper and Paper Board, allowing their appeal against the lower authorities' decision to disallow Cenvat credit on items used for constructing supporting structures. The Tribunal held that the disputed items, when used as supporting structures for manufacturing machinery, qualified as capital goods under the Cenvat Credit Rules. Consequently, the Tribunal set aside the order for recovery of ineligible Cenvat credit and Education Cess, interest on the recovered amount, confiscation of goods and structures, and imposition of a penalty, granting the appellant consequential relief. en-us Fri, 23 Jan 2009 00:00:00 +0530 Fri, 30 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34791 The Tribunal ruled in favor of the appellant, a manufacturer of Paper and Paper Board, allowing their appeal against the lower authorities' decision to disallow Cenvat credit on items used for constructing supporting structures. The Tribunal held that the disputed items, when used as supporting structures for manufacturing machinery, qualified as capital goods under the Cenvat Credit Rules. Consequently, the Tribunal set aside the order for recovery of ineligible Cenvat credit and Education Cess, interest on the recovered amount, confiscation of goods and structures, and imposition of a penalty, granting the appellant consequential relief. Case-Laws Central Excise Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34791