https://www.taxtmi.com/caselaws?id=78180 The Tribunal upheld the decision that battery chargers used in the sugar mill are eligible for capital goods Cenvat credit as they are classified under Chapter 85 and used in the manufacturer's factory, meeting the criteria set out in the Cenvat Credit Rules. The judge emphasized that the goods need to be covered by the items listed in Rule 2(a)(A) and used in the factory, without the need to establish their use in relation to the manufacture of finished products. The Revenue's appeal was dismissed. en-us Tue, 16 Mar 2010 00:00:00 +0530 Sun, 07 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78180 The Tribunal upheld the decision that battery chargers used in the sugar mill are eligible for capital goods Cenvat credit as they are classified under Chapter 85 and used in the manufacturer's factory, meeting the criteria set out in the Cenvat Credit Rules. The judge emphasized that the goods need to be covered by the items listed in Rule 2(a)(A) and used in the factory, without the need to establish their use in relation to the manufacture of finished products. The Revenue's appeal was dismissed. Case-Laws Central Excise Tue, 16 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78180