https://www.taxtmi.com/caselaws?id=245643 The appellant, a manufacturer of sugar and molasses, challenged the denial of Cenvat credit for steel items used in fabricating sugar mill machinery components. The court held that the steel items were used in fabricating capital goods under Cenvat Credit Rules, despite becoming fixed to earth after installation. Denying credit based on fixation would unfairly disqualify machinery items. The judgment emphasized the importance of assessing items as capital goods under the rules, rather than focusing solely on installation. Ultimately, the court set aside the denial, allowing the appeal and clarifying eligibility criteria for Cenvat credit. en-us Fri, 18 Jan 2013 00:00:00 +0530 Tue, 05 Nov 2013 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245643 The appellant, a manufacturer of sugar and molasses, challenged the denial of Cenvat credit for steel items used in fabricating sugar mill machinery components. The court held that the steel items were used in fabricating capital goods under Cenvat Credit Rules, despite becoming fixed to earth after installation. Denying credit based on fixation would unfairly disqualify machinery items. The judgment emphasized the importance of assessing items as capital goods under the rules, rather than focusing solely on installation. Ultimately, the court set aside the denial, allowing the appeal and clarifying eligibility criteria for Cenvat credit. Case-Laws Central Excise Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245643