https://www.taxtmi.com/caselaws?id=246575 The judgment ruled in favor of granting cenvat credit for items like High Pressure gauge, Electric Machine Pump, RTD sensor, and Thermo Couple, considering them as accessories not necessarily linked to specific machines. However, items like Carbon filled bush and P.H. Electrode were classified as consumables due to their nature as parts of machinery, while Branded Gland packing and Gland packing were deemed integral to machine function, warranting credit availability. The judge extensively analyzed prior tribunal decisions, emphasizing the distinction between consumables and capital goods based on usage and function to ensure a fair decision. en-us Fri, 31 Aug 2012 00:00:00 +0530 Mon, 20 Jul 2026 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246575 The judgment ruled in favor of granting cenvat credit for items like High Pressure gauge, Electric Machine Pump, RTD sensor, and Thermo Couple, considering them as accessories not necessarily linked to specific machines. However, items like Carbon filled bush and P.H. Electrode were classified as consumables due to their nature as parts of machinery, while Branded Gland packing and Gland packing were deemed integral to machine function, warranting credit availability. The judge extensively analyzed prior tribunal decisions, emphasizing the distinction between consumables and capital goods based on usage and function to ensure a fair decision. Case-Laws Central Excise Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246575