https://www.taxtmi.com/caselaws?id=120570 Credit was held admissible on rupture disk, rubber sheet and aluminium sheet because the items were found to function as parts or accessories of plant and machinery. The rupture disk operated as a safety device in process vessels to prevent explosions and was used as a component necessary for manufacture, while the rubber sheet and aluminium sheet were used for protection, shock proofing and temperature preservation. Those factual findings were not controverted in appeal, so the disputed goods were treated as eligible inputs and credit was allowed. en-us Wed, 20 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 12:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120570 Credit was held admissible on rupture disk, rubber sheet and aluminium sheet because the items were found to function as parts or accessories of plant and machinery. The rupture disk operated as a safety device in process vessels to prevent explosions and was used as a component necessary for manufacture, while the rubber sheet and aluminium sheet were used for protection, shock proofing and temperature preservation. Those factual findings were not controverted in appeal, so the disputed goods were treated as eligible inputs and credit was allowed. Case-Laws Central Excise Wed, 20 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120570