https://www.taxtmi.com/caselaws?id=450005 Chartered Engineer's certificate could not be rejected on remand where the order merely repeated earlier findings without independent appreciation, making the rejection unsustainable. HR/MS/SS plates used to fabricate chimneys, ducts, pipes, storage tanks and supporting structures of capital goods were eligible for Cenvat credit because Rule 2(k) covered inputs used in or in relation to manufacture and Rule 2(a) treated such items as capital goods; immovability of the fabricated structure was not decisive. Credit also could not be denied merely because it was taken after delay, as the relevant Cenvat Credit Rules did not prescribe a specific time limit for availment on inputs. The demand and penalty were therefore set aside. en-us Thu, 22 Feb 2024 00:00:00 +0530 Sat, 24 Feb 2024 09:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450005 Chartered Engineer's certificate could not be rejected on remand where the order merely repeated earlier findings without independent appreciation, making the rejection unsustainable. HR/MS/SS plates used to fabricate chimneys, ducts, pipes, storage tanks and supporting structures of capital goods were eligible for Cenvat credit because Rule 2(k) covered inputs used in or in relation to manufacture and Rule 2(a) treated such items as capital goods; immovability of the fabricated structure was not decisive. Credit also could not be denied merely because it was taken after delay, as the relevant Cenvat Credit Rules did not prescribe a specific time limit for availment on inputs. The demand and penalty were therefore set aside. Case-Laws Central Excise Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450005