https://www.taxtmi.com/caselaws?id=217709 Cenvat credit was admissible on coke transfer cars used to transport coke from the oven to the furnace in iron and steel manufacture, because the equipment functioned as material handling equipment and was necessary for the transfer process. The cars were treated as accessories capable of being used with machinery and of improving its effectiveness, consistent with the cited precedent and Larger Bench view on accessories. Credit was therefore allowed on the coke transfer cars, and the demand and penalty were set aside. en-us Thu, 29 Mar 2012 00:00:00 +0530 Thu, 18 Oct 2012 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217709 Cenvat credit was admissible on coke transfer cars used to transport coke from the oven to the furnace in iron and steel manufacture, because the equipment functioned as material handling equipment and was necessary for the transfer process. The cars were treated as accessories capable of being used with machinery and of improving its effectiveness, consistent with the cited precedent and Larger Bench view on accessories. Credit was therefore allowed on the coke transfer cars, and the demand and penalty were set aside. Case-Laws Central Excise Thu, 29 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217709