https://www.taxtmi.com/caselaws?id=121075 Items such as columns, beams, M.S. grating, brackets, staircases and ladders used to support, hold and provide access to sugar manufacturing machinery were treated as part of the manufacturing installation rather than mere construction material. Applying Rule 2(b) of the Cenvat Credit Rules, 2002, the Tribunal followed prior reasoning that such items may qualify as capital goods, or as components and accessories of the machinery, when they are integral to installation and operation. Cenvat credit on the disputed items was therefore held admissible, and the Revenue's challenge failed. en-us Wed, 27 Sep 2006 00:00:00 +0530 Thu, 26 Jul 2012 13:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121075 Items such as columns, beams, M.S. grating, brackets, staircases and ladders used to support, hold and provide access to sugar manufacturing machinery were treated as part of the manufacturing installation rather than mere construction material. Applying Rule 2(b) of the Cenvat Credit Rules, 2002, the Tribunal followed prior reasoning that such items may qualify as capital goods, or as components and accessories of the machinery, when they are integral to installation and operation. Cenvat credit on the disputed items was therefore held admissible, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 27 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121075