Cenvat Credit on Individual Items cannot be Denied merely because it was used for Fabrication of Immovable Property: CESTAT [Read Order]

CESTAT - Cenvat Credit - Fabrication of Immovable Property - Tax news - Taxscan

The Bangalore  Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that Cenvat Credit  on individual items could not be denied merely because it was used for the fabrication of immovable property The Appellant Mangalore Refinery & Petrochemicals Ltd.engaged in the manufacture and clearance of petroleum products. They availed cenvat…

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