https://www.taxtmi.com/caselaws?id=785762 Admissibility of Cenvat credit on tower materials, PSC poles and conductors was assessed against the statutory definition of inputs and capital goods; the tribunal accepted that these items satisfy the input definition and that inputs used in manufacture of excisable goods justify credit. The appeal held that credit availed earlier cannot be denied where duty on finished towers was accepted as excisable, so the revenue demand was unsustainable and the impugned order set aside. A contention on recovery as an opening balance predating five-year limitation was raised but the tribunal relied on earlier appellate findings to allow credit and grant consequential relief. en-us Thu, 15 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785762 Admissibility of Cenvat credit on tower materials, PSC poles and conductors was assessed against the statutory definition of inputs and capital goods; the tribunal accepted that these items satisfy the input definition and that inputs used in manufacture of excisable goods justify credit. The appeal held that credit availed earlier cannot be denied where duty on finished towers was accepted as excisable, so the revenue demand was unsustainable and the impugned order set aside. A contention on recovery as an opening balance predating five-year limitation was raised but the tribunal relied on earlier appellate findings to allow credit and grant consequential relief. Case-Laws Service Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785762