https://www.taxtmi.com/caselaws?id=460703 The CESTAT Kolkata ruled in favor of the appellant regarding CENVAT Credit eligibility for inputs including channels, angles, joists, plates, coils, and welding electrodes. The appellant used these materials in conveyor systems, iron ore silos, furnace gratings, and other essential capital goods for manufacturing. A Chartered Engineer's certificate confirmed proper utilization. The tribunal noted that similar demands based on the Vandana Global decision were consistently set aside by tribunals and HCs across India. The CESTAT concluded that inputs supporting plant and machinery constitute integral parts of capital goods, making the appellant eligible for CENVAT Credit. Appeal allowed. en-us Sun, 11 Feb 2024 00:00:00 +0530 Tue, 11 Feb 2025 21:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460703 The CESTAT Kolkata ruled in favor of the appellant regarding CENVAT Credit eligibility for inputs including channels, angles, joists, plates, coils, and welding electrodes. The appellant used these materials in conveyor systems, iron ore silos, furnace gratings, and other essential capital goods for manufacturing. A Chartered Engineer's certificate confirmed proper utilization. The tribunal noted that similar demands based on the Vandana Global decision were consistently set aside by tribunals and HCs across India. The CESTAT concluded that inputs supporting plant and machinery constitute integral parts of capital goods, making the appellant eligible for CENVAT Credit. Appeal allowed. Case-Laws Central Excise Sun, 11 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460703