https://www.taxtmi.com/caselaws?id=124108 Cenvat credit was held admissible on duty-paid boiler components received in the factory and used for fabrication and assembly of the boiler within the factory premises. The relevant credit scheme covered capital goods as well as their components, and the fact that the steam and electricity generated were not themselves dutiable did not defeat eligibility. Following the same principle applied in a similar power-plant installation context for sponge iron manufacture, the assessee was entitled to avail the credit on the components used in setting up the boiler system. en-us Mon, 16 Jun 2008 00:00:00 +0530 Tue, 25 Sep 2012 16:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124108 Cenvat credit was held admissible on duty-paid boiler components received in the factory and used for fabrication and assembly of the boiler within the factory premises. The relevant credit scheme covered capital goods as well as their components, and the fact that the steam and electricity generated were not themselves dutiable did not defeat eligibility. Following the same principle applied in a similar power-plant installation context for sponge iron manufacture, the assessee was entitled to avail the credit on the components used in setting up the boiler system. Case-Laws Central Excise Mon, 16 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124108