https://www.taxtmi.com/caselaws?id=124491 Evaporator boats used in manufacturing BOPP films were treated as machinery or equipment classifiable under Heading 84.19, because they were used to evaporate or vaporize aluminium for metallization. Although they were not inputs, they fell within the definition of capital goods under the Cenvat Credit Rules, 2002. On that basis, Cenvat credit was held admissible as capital goods, and the Department's challenge did not succeed. en-us Fri, 14 Nov 2008 00:00:00 +0530 Mon, 01 Oct 2012 10:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124491 Evaporator boats used in manufacturing BOPP films were treated as machinery or equipment classifiable under Heading 84.19, because they were used to evaporate or vaporize aluminium for metallization. Although they were not inputs, they fell within the definition of capital goods under the Cenvat Credit Rules, 2002. On that basis, Cenvat credit was held admissible as capital goods, and the Department's challenge did not succeed. Case-Laws Central Excise Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124491