https://www.taxtmi.com/caselaws?id=775139 CESTAT Kolkata ruled in favor of appellant regarding CENVAT Credit on Pre-Assembly Platforms. The tribunal held that goods procured by appellant constituted "jigs and fixtures" falling within definition of "capital goods" under CENVAT Credit rules. Appellant was entitled to avail CENVAT Credit on such capital goods. The tribunal found no infirmity in appellant's credit availment and set aside the impugned order that had denied CENVAT Credit. Since appellant was eligible for CENVAT Credit, questions of demanding interest or imposing penalty did not arise. The appeal was allowed and impugned order was completely set aside. en-us Wed, 16 Jul 2025 00:00:00 +0530 Mon, 21 Jul 2025 08:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775139 CESTAT Kolkata ruled in favor of appellant regarding CENVAT Credit on Pre-Assembly Platforms. The tribunal held that goods procured by appellant constituted "jigs and fixtures" falling within definition of "capital goods" under CENVAT Credit rules. Appellant was entitled to avail CENVAT Credit on such capital goods. The tribunal found no infirmity in appellant's credit availment and set aside the impugned order that had denied CENVAT Credit. Since appellant was eligible for CENVAT Credit, questions of demanding interest or imposing penalty did not arise. The appeal was allowed and impugned order was completely set aside. Case-Laws Service Tax Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775139