https://www.taxtmi.com/caselaws?id=125692 Tippers used as accessories to a conveyor system were treated as capital goods under the Cenvat Credit Rules, 2002 because Rule 2(b) extended coverage to components, spares and accessories of specified goods, including machinery falling under Chapter 85. On that basis, the tippers, being functionally connected with the conveyor system and used in the factory, fell within the inclusive scope of capital goods. The document also notes support from a departmental circular and a prior analogous decision, and states that Cenvat credit was admissible to the assessee. en-us Mon, 01 Dec 2008 00:00:00 +0530 Thu, 14 Nov 2024 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125692 Tippers used as accessories to a conveyor system were treated as capital goods under the Cenvat Credit Rules, 2002 because Rule 2(b) extended coverage to components, spares and accessories of specified goods, including machinery falling under Chapter 85. On that basis, the tippers, being functionally connected with the conveyor system and used in the factory, fell within the inclusive scope of capital goods. The document also notes support from a departmental circular and a prior analogous decision, and states that Cenvat credit was admissible to the assessee. Case-Laws Central Excise Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125692