TaxTMI 
TaxTMI 
Sir Please explain the word 'Accessories'.
clerification of word Accessories
27 May 2018 
7 Replies 
2241 Views Asked by
Accessories classification: structural supports used with plant machinery treated as capital goods under the user test, enabling input credit applicability.
Where fabricated structural supports are integral to machinery used in manufacture, the materials (MS angles, plates, rounds) used to construct those supports qualify as capital goods for input credit under the user test; this aligns with the apex court's reasoning that accessories used to form integral parts of a machine are covered by the capital goods definition, superseding contrary earlier Larger Bench precedent. (AI Summary)
Where fabricated structural supports are integral to machinery used in manufacture, the materials (MS angles, plates, rounds) used to construct those supports qualify as capital goods for input credit under the user test; this aligns with the apex court's reasoning that accessories used to form integral parts of a machine are covered by the capital goods definition, superseding contrary earlier Larger Bench precedent. (AI Summary)