https://www.taxtmi.com/caselaws?id=205164 Rule 2(b) of the Cenvat Credit Rules, 2002 treats specified tariff goods and their components, spares and accessories used in the factory as capital goods, and also covers items used for repairs of capital goods within the factory. On that approach, steel sheets and coal used for repairing capital goods and parts thereof were regarded as eligible for Cenvat credit. The analysis also notes that, where the tribunal's view does not raise a substantial question of law, interference under Section 35G of the Central Excise Act, 1944 is not warranted. en-us Tue, 01 Mar 2011 00:00:00 +0530 Thu, 18 Aug 2011 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205164 Rule 2(b) of the Cenvat Credit Rules, 2002 treats specified tariff goods and their components, spares and accessories used in the factory as capital goods, and also covers items used for repairs of capital goods within the factory. On that approach, steel sheets and coal used for repairing capital goods and parts thereof were regarded as eligible for Cenvat credit. The analysis also notes that, where the tribunal's view does not raise a substantial question of law, interference under Section 35G of the Central Excise Act, 1944 is not warranted. Case-Laws Central Excise Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205164