https://www.taxtmi.com/caselaws?id=245741 Steel doors installed in medicine storage premises were held ineligible for CENVAT credit because they had no role in manufacture and did not satisfy the statutory description of inputs. They also could not be treated as capital goods, as they were not equipment or any specified category within the credit scheme. The requirement under Schedule M to the Drugs and Cosmetics Rules, 1945 for suitable or non-shedding doors in aseptic areas did not convert the doors into pollution control devices. Regulatory compliance with pharmaceutical premises norms was therefore distinct from eligibility for credit, and the denial of CENVAT credit was sustained. en-us Mon, 12 Sep 2011 00:00:00 +0530 Sat, 05 Apr 2014 18:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245741 Steel doors installed in medicine storage premises were held ineligible for CENVAT credit because they had no role in manufacture and did not satisfy the statutory description of inputs. They also could not be treated as capital goods, as they were not equipment or any specified category within the credit scheme. The requirement under Schedule M to the Drugs and Cosmetics Rules, 1945 for suitable or non-shedding doors in aseptic areas did not convert the doors into pollution control devices. Regulatory compliance with pharmaceutical premises norms was therefore distinct from eligibility for credit, and the denial of CENVAT credit was sustained. Case-Laws Central Excise Mon, 12 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245741