https://www.taxtmi.com/caselaws?id=122164 Eligibility for CENVAT credit had to be tested against the narrower definition of capital goods in force during April to October 2003, which omitted "plant" and its components, spares and accessories. Steel items such as CTD bars, angles, channels, MS bars and joists used only for fabrication of supporting structures for an EOT crane and furnace were not components, spares or accessories of the machines under Rule 2(b) of the CENVAT Credit Rules, 2002. Earlier rulings under the wider Rule 57Q regime were inapplicable. Credit was therefore not admissible. en-us Thu, 07 Dec 2006 00:00:00 +0530 Thu, 09 Aug 2012 11:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122164 Eligibility for CENVAT credit had to be tested against the narrower definition of capital goods in force during April to October 2003, which omitted "plant" and its components, spares and accessories. Steel items such as CTD bars, angles, channels, MS bars and joists used only for fabrication of supporting structures for an EOT crane and furnace were not components, spares or accessories of the machines under Rule 2(b) of the CENVAT Credit Rules, 2002. Earlier rulings under the wider Rule 57Q regime were inapplicable. Credit was therefore not admissible. Case-Laws Central Excise Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122164