https://www.taxtmi.com/caselaws?id=205375 Chapter 73 items used to erect cycle stands, racks, walls, roof structures, gates and trolleys were held not to qualify as capital goods for Cenvat credit purposes, because materials used to make structures do not fall within the definition of capital goods under the settled Larger Bench view. Items used for making almirahs and racks were also not admissible as inputs where the resulting articles themselves were outside the capital goods definition. Credit was therefore denied and the disallowance was upheld. en-us Thu, 13 Jan 2011 00:00:00 +0530 Wed, 17 Aug 2011 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205375 Chapter 73 items used to erect cycle stands, racks, walls, roof structures, gates and trolleys were held not to qualify as capital goods for Cenvat credit purposes, because materials used to make structures do not fall within the definition of capital goods under the settled Larger Bench view. Items used for making almirahs and racks were also not admissible as inputs where the resulting articles themselves were outside the capital goods definition. Credit was therefore denied and the disallowance was upheld. Case-Laws Central Excise Thu, 13 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205375