https://www.taxtmi.com/caselaws?id=244128 Cenvat credit could not be denied merely because the declaration was filed under Rule 57Q instead of Rule 57A where substantive eligibility was otherwise undisputed, so the procedural misdescription did not defeat the claim. A hydraulic power hack saw used for repair and maintenance of machinery was also treated as capital goods, because the chapter-based definition of capital goods was applied as clarificatory and the maintenance use was regarded as integrally connected with manufacture. The demand disallowing credit was therefore set aside, and credit was allowed for both categories of goods. en-us Thu, 10 Oct 2013 00:00:00 +0530 Tue, 22 Apr 2014 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244128 Cenvat credit could not be denied merely because the declaration was filed under Rule 57Q instead of Rule 57A where substantive eligibility was otherwise undisputed, so the procedural misdescription did not defeat the claim. A hydraulic power hack saw used for repair and maintenance of machinery was also treated as capital goods, because the chapter-based definition of capital goods was applied as clarificatory and the maintenance use was regarded as integrally connected with manufacture. The demand disallowing credit was therefore set aside, and credit was allowed for both categories of goods. Case-Laws Central Excise Thu, 10 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244128