https://www.taxtmi.com/caselaws?id=125925 Cenvat credit was examined for Molasses Mixture/Diluter Safety System and Aluminium Coils used in a distillery and sugar manufacturing process. The Molasses Mixture/Diluter Safety System was treated as part and accessory of machinery used for storage, dilution, fermentation, pressure maintenance, inspection, and safe operation, bringing it within the capital goods category. Aluminium Coils were found to function in the cooling system to maintain optimum temperature and support proper distillation. As the factual use of both items in production was not effectively disputed, credit on both items was admissible and denial of credit was not justified. en-us Wed, 13 May 2009 00:00:00 +0530 Mon, 09 Apr 2018 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125925 Cenvat credit was examined for Molasses Mixture/Diluter Safety System and Aluminium Coils used in a distillery and sugar manufacturing process. The Molasses Mixture/Diluter Safety System was treated as part and accessory of machinery used for storage, dilution, fermentation, pressure maintenance, inspection, and safe operation, bringing it within the capital goods category. Aluminium Coils were found to function in the cooling system to maintain optimum temperature and support proper distillation. As the factual use of both items in production was not effectively disputed, credit on both items was admissible and denial of credit was not justified. Case-Laws Central Excise Wed, 13 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125925