CESTAT Allows CENVAT credit Even If Goods Were not Classified as "Capital Goods" By The Supplier
Mariya Paliwala
14 March 2022 11:50 AM IST
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Dr. Suvendu Kumar Pati (Judicial Member) has allowed the CENVAT credit even when the goods were not classified as "capital goods" by the supplier. The appellant/assessee has received invoices from the supplier which were of the nature of components of machinery used for...
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