https://www.taxtmi.com/caselaws?id=769681 CESTAT New Delhi dismissed the department's appeal as infructuous in a case involving CENVAT credit entitlement between related manufacturing entities. The tribunal held that before 01.03.2011, the mines were captive and not separately registered, making the demand for that period correctly dropped. Post 01.03.2011, when coal became excisable, the mines required separate registration, and CENVAT credit on inputs, capital goods, and input services used at mines was admissible only to the separately registered mining entity, not the related manufacturing unit. The entire demand proposed in the show cause notice was set aside. en-us Fri, 25 Apr 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769681 CESTAT New Delhi dismissed the department's appeal as infructuous in a case involving CENVAT credit entitlement between related manufacturing entities. The tribunal held that before 01.03.2011, the mines were captive and not separately registered, making the demand for that period correctly dropped. Post 01.03.2011, when coal became excisable, the mines required separate registration, and CENVAT credit on inputs, capital goods, and input services used at mines was admissible only to the separately registered mining entity, not the related manufacturing unit. The entire demand proposed in the show cause notice was set aside. Case-Laws Central Excise Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769681