https://www.taxtmi.com/caselaws?id=774142 CESTAT Kolkata allowed the appeal regarding recovery of irregularly availed CENVAT credit with interest and penalty. The appellant used goods like H.R. Coils, Sheets, Angles, and Plates for manufacturing support structures and components of capital goods. The tribunal found these materials qualified as inputs under Rule 2(k) of CENVAT Credit Rules, 2004, particularly noting H.R. Coils were used to make "Former" - an essential furnace part that melts with final products. Following Board's Circular No. 690/06/2003-CX, credit on such inputs was deemed eligible. The impugned order was set aside. en-us Thu, 03 Jul 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774142 CESTAT Kolkata allowed the appeal regarding recovery of irregularly availed CENVAT credit with interest and penalty. The appellant used goods like H.R. Coils, Sheets, Angles, and Plates for manufacturing support structures and components of capital goods. The tribunal found these materials qualified as inputs under Rule 2(k) of CENVAT Credit Rules, 2004, particularly noting H.R. Coils were used to make "Former" - an essential furnace part that melts with final products. Following Board's Circular No. 690/06/2003-CX, credit on such inputs was deemed eligible. The impugned order was set aside. Case-Laws Central Excise Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774142