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of <h1>Appellate Tribunal allows Cenvat Credit on cable trays as essential accessories for power distribution system.</h1> <h3>M/s. Shree Cement Ltd. Versus Commissioner of Customs Central Excise & Service Tax Jaipur-II </h3> M/s. Shree Cement Ltd. Versus Commissioner of Customs Central Excise & Service Tax Jaipur-II - 2016 (332) E.L.T. 759 (Tri. - Del.) The judgment by Appellate Tribunal CESTAT NEW DELHI allowed the appellant to avail Cenvat Credit on cable trays used for holding cables in their factory for manufacturing cement. The cable trays were considered essential accessories for the power distribution system in the factory, enabling the appellant to claim the credit. The impugned orders were set aside, and the appeals were allowed with consequential relief.
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