https://www.taxtmi.com/caselaws?id=464836 CESTAT (Kolkata) allowed the appellant's appeal, holding that CENVAT credit for input services used in a second-phase factory setup-partly misclassified as project-related rather than operational-was admissible under Section 11A(4). The Tribunal followed its prior ruling in a similar matter and found the demand confirmed in the impugned order unsustainable; consequently, demands for interest and penalties were rejected. The appeal was allowed. en-us Wed, 23 Aug 2023 00:00:00 +0530 Tue, 18 Nov 2025 13:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464836 CESTAT (Kolkata) allowed the appellant's appeal, holding that CENVAT credit for input services used in a second-phase factory setup-partly misclassified as project-related rather than operational-was admissible under Section 11A(4). The Tribunal followed its prior ruling in a similar matter and found the demand confirmed in the impugned order unsustainable; consequently, demands for interest and penalties were rejected. The appeal was allowed. Case-Laws Central Excise Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464836