https://www.taxtmi.com/caselaws?id=116944 Cenvat credit was treated as admissible on angles, channels, beams, pipes, tubes, plates, flats, cable trays and similar items used as parts of technological structures supporting machinery in bulk drug manufacture. Rule 2(b) of the Cenvat Credit Rules, 2002 was read broadly to cover components, spares and accessories of specified capital goods, and the tariff classification of the individual items was held secondary to their actual use in the manufacturing set-up. Applying a liberal Modvat/Cenvat approach and authorities on structural and supporting items used in plant operations, the denial of credit was not sustained and the assessee's entitlement to credit was upheld. en-us Wed, 18 Jan 2006 00:00:00 +0530 Tue, 26 Mar 2024 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116944 Cenvat credit was treated as admissible on angles, channels, beams, pipes, tubes, plates, flats, cable trays and similar items used as parts of technological structures supporting machinery in bulk drug manufacture. Rule 2(b) of the Cenvat Credit Rules, 2002 was read broadly to cover components, spares and accessories of specified capital goods, and the tariff classification of the individual items was held secondary to their actual use in the manufacturing set-up. Applying a liberal Modvat/Cenvat approach and authorities on structural and supporting items used in plant operations, the denial of credit was not sustained and the assessee's entitlement to credit was upheld. Case-Laws Central Excise Wed, 18 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116944