https://www.taxtmi.com/caselaws?id=240446 Capital goods credit was held admissible on the Sulphur Recovery Unit and Standby Sulphur Recovery Unit because they were installed as an integral part of the diesel hydrogen desulphurisation and pollution-control process. The units removed hydrogen sulphide generated during manufacture of high speed diesel, and the sulphur produced was treated as an inevitable by-product rather than the essential product of the plant. Credit was therefore not denied on the ground that the goods were used exclusively for manufacture of exempted sulphur, since their real function was to support production of dutiable diesel meeting prescribed sulphur limits. en-us Wed, 03 Jul 2013 00:00:00 +0530 Thu, 02 Jan 2014 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240446 Capital goods credit was held admissible on the Sulphur Recovery Unit and Standby Sulphur Recovery Unit because they were installed as an integral part of the diesel hydrogen desulphurisation and pollution-control process. The units removed hydrogen sulphide generated during manufacture of high speed diesel, and the sulphur produced was treated as an inevitable by-product rather than the essential product of the plant. Credit was therefore not denied on the ground that the goods were used exclusively for manufacture of exempted sulphur, since their real function was to support production of dutiable diesel meeting prescribed sulphur limits. Case-Laws Central Excise Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240446