https://www.taxtmi.com/caselaws?id=459060 CESTAT Kolkata allowed the appeal regarding CENVAT credit on inputs, capital goods and input services used in captive mines. Revenue argued that mines were separate from the factory claiming credit, but the tribunal applied SC precedent from Vikram Cement case establishing that captive mines forming integrated units with factories are entitled to CENVAT credit. The tribunal found appellant operated integrated units including captive mines for iron ore procurement used in manufacturing final products, thus qualifying for CENVAT credit. The original denial orders were set aside as lacking merit. en-us Mon, 24 Jul 2023 00:00:00 +0530 Wed, 27 Nov 2024 22:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459060 CESTAT Kolkata allowed the appeal regarding CENVAT credit on inputs, capital goods and input services used in captive mines. Revenue argued that mines were separate from the factory claiming credit, but the tribunal applied SC precedent from Vikram Cement case establishing that captive mines forming integrated units with factories are entitled to CENVAT credit. The tribunal found appellant operated integrated units including captive mines for iron ore procurement used in manufacturing final products, thus qualifying for CENVAT credit. The original denial orders were set aside as lacking merit. Case-Laws Central Excise Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459060