https://www.taxtmi.com/caselaws?id=120936 A reasoned appellate order allowing Cenvat credit on H.R. coils used in fabrication of pollution control equipment was treated as self-contained and not fit for modification absent legal infirmity. The appellate reasoning accepted that components, spares and accessories of pollution control equipment may qualify as capital goods for credit purposes even if they fall under different chapters, provided identity and use are established. On that basis, the request to reopen the earlier order was rejected and the existing credit determination was left undisturbed. en-us Mon, 05 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 15:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120936 A reasoned appellate order allowing Cenvat credit on H.R. coils used in fabrication of pollution control equipment was treated as self-contained and not fit for modification absent legal infirmity. The appellate reasoning accepted that components, spares and accessories of pollution control equipment may qualify as capital goods for credit purposes even if they fall under different chapters, provided identity and use are established. On that basis, the request to reopen the earlier order was rejected and the existing credit determination was left undisturbed. Case-Laws Central Excise Mon, 05 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120936