Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
CESTAT allows Pre-2009 Cenvat Credit on materials used for machinery fabrication, Denies Post-Amendment Claims
The CESTAT has allowed pre-2009 CENVAT credit on materials used for machinery fabrication but denied post-amendment claims. The tribunal's decision clarified the applicability of CENVAT credit rules before and after the amendments. This ruling provides guidance on the treatment of input credits for machinery fabrication under different regulatory periods.