https://www.taxtmi.com/caselaws?id=244461 Cenvat credit was held admissible on californium-252 used in a fast lab analyzer because the material was an essential component of the machine and the analyzer could not operate without it. The fact that the item was consumed over time did not disqualify it from credit where the record and manufacturer's brochure showed it formed part of the analyzer. The Tribunal also held that, without deciding the wider capital goods question, the item in any event qualified as an input, so credit was available and the Revenue's challenge failed. en-us Wed, 10 Jul 2013 00:00:00 +0530 Thu, 27 Feb 2014 06:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244461 Cenvat credit was held admissible on californium-252 used in a fast lab analyzer because the material was an essential component of the machine and the analyzer could not operate without it. The fact that the item was consumed over time did not disqualify it from credit where the record and manufacturer's brochure showed it formed part of the analyzer. The Tribunal also held that, without deciding the wider capital goods question, the item in any event qualified as an input, so credit was available and the Revenue's challenge failed. Case-Laws Central Excise Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244461