https://www.taxtmi.com/caselaws?id=772479 CESTAT Chennai allowed the appeal regarding CENVAT credit on goods used for setting up a cement grinding plant. The tribunal held that materials used for installing capital goods like clinkerization and power plants qualify for input credit under Explanation 2 of the input definition. Relying on Madras HC precedent in Thiru Arooran Sugars case, the tribunal ruled that structural materials supporting plant and machinery constitute capital goods and inputs eligible for CENVAT credit, setting aside the credit denial. en-us Mon, 09 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 16:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772479 CESTAT Chennai allowed the appeal regarding CENVAT credit on goods used for setting up a cement grinding plant. The tribunal held that materials used for installing capital goods like clinkerization and power plants qualify for input credit under Explanation 2 of the input definition. Relying on Madras HC precedent in Thiru Arooran Sugars case, the tribunal ruled that structural materials supporting plant and machinery constitute capital goods and inputs eligible for CENVAT credit, setting aside the credit denial. Case-Laws Central Excise Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772479