https://www.taxtmi.com/caselaws?id=117306 The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the respondents, allowing capital goods credit for various items such as spiral welded pipes, junction boxes, electric wires, cables, transformers, and pumps used within the factory premises before 16-3-95. However, the "Toyo Submersible Agitator Sand Pump" was excluded from the credit as it was utilized outside the factory. The Tribunal's decision rejected the Revenue's appeal except for the specific exclusion of capital goods credit for the mentioned pump, providing a clear resolution to the dispute. en-us Thu, 06 Oct 2005 00:00:00 +0530 Thu, 21 Jun 2012 16:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117306 The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the respondents, allowing capital goods credit for various items such as spiral welded pipes, junction boxes, electric wires, cables, transformers, and pumps used within the factory premises before 16-3-95. However, the "Toyo Submersible Agitator Sand Pump" was excluded from the credit as it was utilized outside the factory. The Tribunal's decision rejected the Revenue's appeal except for the specific exclusion of capital goods credit for the mentioned pump, providing a clear resolution to the dispute. Case-Laws Central Excise Thu, 06 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117306