https://www.taxtmi.com/caselaws?id=205708 The Tribunal upheld the Commissioner (Appeals) decision, allowing credit for EPS panels as capital goods under the CENVAT Credit Rules. The judgment emphasized that components used in manufacturing goods falling under Chapter 84 can be considered capital goods, even if classified under a different chapter. The extended definition of capital goods was crucial in justifying the eligibility of EPS panels for credit. The decision highlighted compliance with the rules and the significance of components in the manufacturing process, regardless of their specific classification. en-us Wed, 02 Feb 2011 00:00:00 +0530 Wed, 17 Aug 2011 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205708 The Tribunal upheld the Commissioner (Appeals) decision, allowing credit for EPS panels as capital goods under the CENVAT Credit Rules. The judgment emphasized that components used in manufacturing goods falling under Chapter 84 can be considered capital goods, even if classified under a different chapter. The extended definition of capital goods was crucial in justifying the eligibility of EPS panels for credit. The decision highlighted compliance with the rules and the significance of components in the manufacturing process, regardless of their specific classification. Case-Laws Central Excise Wed, 02 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205708