https://www.taxtmi.com/caselaws?id=155113 The Tribunal allowed the Revenue's appeal, setting aside the lower appellate authority's decision to grant CENVAT credit to the respondent for materials used in fabricating a factory-shed. The Tribunal determined that the materials did not qualify as capital goods under Rule 2(a) of the CENVAT Credit Rules, 2004, as they were not part of any machinery installed in the factory. Consequently, a duty demand and penalty imposed on the respondent were upheld. en-us Fri, 23 Oct 2009 00:00:00 +0530 Sat, 31 Aug 2013 15:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155113 The Tribunal allowed the Revenue's appeal, setting aside the lower appellate authority's decision to grant CENVAT credit to the respondent for materials used in fabricating a factory-shed. The Tribunal determined that the materials did not qualify as capital goods under Rule 2(a) of the CENVAT Credit Rules, 2004, as they were not part of any machinery installed in the factory. Consequently, a duty demand and penalty imposed on the respondent were upheld. Case-Laws Central Excise Fri, 23 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155113