https://www.taxtmi.com/caselaws?id=123319 Steel items such as M.S. plates, channels, H.R. sheets, tor steel, joists, coils, CTD bars, flat steel, shapes, sections and slide slitting were treated as capital goods where they were used for erection, fabrication, strengthening, repair and maintenance of machinery in sugar manufacture. On those facts, the items were regarded as components, spares or accessories of machinery falling under Chapter 84, making Cenvat credit admissible under Rule 2(b)(iii) of the Cenvat Credit Rules, 2002. Prior Tribunal rulings on similar steel goods supported the view that materials essential to plant and machinery form part of the manufacturing process, and the assessee succeeded on credit eligibility. en-us Mon, 28 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 17:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123319 Steel items such as M.S. plates, channels, H.R. sheets, tor steel, joists, coils, CTD bars, flat steel, shapes, sections and slide slitting were treated as capital goods where they were used for erection, fabrication, strengthening, repair and maintenance of machinery in sugar manufacture. On those facts, the items were regarded as components, spares or accessories of machinery falling under Chapter 84, making Cenvat credit admissible under Rule 2(b)(iii) of the Cenvat Credit Rules, 2002. Prior Tribunal rulings on similar steel goods supported the view that materials essential to plant and machinery form part of the manufacturing process, and the assessee succeeded on credit eligibility. Case-Laws Central Excise Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123319