https://www.taxtmi.com/caselaws?id=447160 The CESTAT Chennai held that jig wires and jig rods qualify as intermediate goods used captively in manufacturing dutiable final products, making them eligible for CENVAT credit benefits under Notification No. 67/95 and CENVAT Credit Rules, 2004. Following its earlier decision in the appellant's own case, the Tribunal ruled that these items cannot be denied CENVAT credit as they are intermediate products in the manufacturing process. The demand was set aside and appeals were allowed. en-us Tue, 19 Dec 2023 00:00:00 +0530 Tue, 19 Dec 2023 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447160 The CESTAT Chennai held that jig wires and jig rods qualify as intermediate goods used captively in manufacturing dutiable final products, making them eligible for CENVAT credit benefits under Notification No. 67/95 and CENVAT Credit Rules, 2004. Following its earlier decision in the appellant's own case, the Tribunal ruled that these items cannot be denied CENVAT credit as they are intermediate products in the manufacturing process. The demand was set aside and appeals were allowed. Case-Laws Central Excise Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447160