https://www.taxtmi.com/caselaws?id=778185 CESTAT CHENNAI - AT held that the appellant is entitled to CENVAT credit on various iron and steel items and related inputs used to set up the cement grinding plant, including goods used in erection/foundation of capital goods, and on GTA services for outward transportation to customers. Relying on prior tribunal and HC reasoning that inputs used in or in relation to manufacture (including for capital goods) qualify for credit and that buyer's premises may be place of removal for GTA, the impugned order was set aside and the appeal allowed, granting the claimed credit. en-us Wed, 10 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778185 CESTAT CHENNAI - AT held that the appellant is entitled to CENVAT credit on various iron and steel items and related inputs used to set up the cement grinding plant, including goods used in erection/foundation of capital goods, and on GTA services for outward transportation to customers. Relying on prior tribunal and HC reasoning that inputs used in or in relation to manufacture (including for capital goods) qualify for credit and that buyer's premises may be place of removal for GTA, the impugned order was set aside and the appeal allowed, granting the claimed credit. Case-Laws Central Excise Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778185