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of <h1>CESTAT Mumbai: Machine parts for essential goods are capital goods, credit cannot be denied without installation certificate.</h1> The Appellate Tribunal CESTAT, Mumbai held that essential goods for making the final product are considered capital goods. The Tribunal ruled that credit ... Cenvat/Modvat - Capital goods The judgment by Appellate Tribunal CESTAT, Mumbai considered whether certain articles used in manufacturing but not directly resulting in a product are capital goods. Referring to a Supreme Court judgment, it was concluded that essential goods for making the final product are considered capital goods. The Tribunal also ruled that credit cannot be denied for parts of a machine even without an installation certificate. The appeals of the assessees were allowed, while the appeals of the Commissioner were dismissed.
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