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<h1>CESTAT Chennai Grants Capital Goods Credit for Essential Factory Equipment</h1> The Appellate Tribunal CESTAT, Chennai allowed the appeal, granting capital goods credit of Rs. 46,148/- to the appellants for MS sink and yellow plate ... Cenvat/Modvat - Capital goods The Appellate Tribunal CESTAT, Chennai allowed the appeal, granting capital goods credit of Rs. 46,148/- to the appellants for MS sink and yellow plate couplings used as part of flame-proof coupling for lighting the production area in their factory, essential for manufacturing final products caustic soda, chlorine, and chloromethane. The denial of credit by lower authorities was set aside.
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