https://www.taxtmi.com/caselaws?id=75340 Capital goods credit was found admissible for PLC hardware, CCTV system parts, radio remote control, memory modules, camera mount, monitor mount, and Furosplit FN syrup and activator because they were functionally linked to the plant's control, monitoring, and gas-cleaning systems. The goods were treated as instrumentation materials, spares, accessories, or components of the smelter and sulphuric acid plant machinery, and therefore as eligible capital goods under the excise rules. On that reasoning, the disputed items qualified for credit and the Revenue's appeals failed. en-us Tue, 26 May 2009 00:00:00 +0530 Thu, 08 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75340 Capital goods credit was found admissible for PLC hardware, CCTV system parts, radio remote control, memory modules, camera mount, monitor mount, and Furosplit FN syrup and activator because they were functionally linked to the plant's control, monitoring, and gas-cleaning systems. The goods were treated as instrumentation materials, spares, accessories, or components of the smelter and sulphuric acid plant machinery, and therefore as eligible capital goods under the excise rules. On that reasoning, the disputed items qualified for credit and the Revenue's appeals failed. Case-Laws Central Excise Tue, 26 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75340