https://www.taxtmi.com/caselaws?id=170253 Structural materials such as shapes, sections, plates, hot strip plates and channels used in fabrication and erection of a bio-gas plant were held ineligible for Cenvat credit as capital goods, components, spares or accessories, because the plant itself was not shown on the record to be capital goods and the materials were only structural inputs. The claim that the plant was pollution control equipment was not supported by authoritative material. Credit was therefore denied and the duty demand with interest sustained. Where the dispute turned on interpretation of the credit provisions, penalty was not warranted and was deleted. en-us Wed, 15 Sep 2010 00:00:00 +0530 Thu, 21 May 2015 11:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170253 Structural materials such as shapes, sections, plates, hot strip plates and channels used in fabrication and erection of a bio-gas plant were held ineligible for Cenvat credit as capital goods, components, spares or accessories, because the plant itself was not shown on the record to be capital goods and the materials were only structural inputs. The claim that the plant was pollution control equipment was not supported by authoritative material. Credit was therefore denied and the duty demand with interest sustained. Where the dispute turned on interpretation of the credit provisions, penalty was not warranted and was deleted. Case-Laws Central Excise Wed, 15 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170253