https://www.taxtmi.com/caselaws?id=265235 The Court allowed the appeal, determining that lead ingots used for protective coating/lining of chemical reaction vessels are eligible for CENVAT credit. The Court analyzed the definition of capital goods under the Cenvat Credit Rules, noting that lead ingots improve the effectiveness of the main article, the chemical reaction vessels. Precedents from CESTAT Delhi and CESTAT Mumbai supported the eligibility of lead ingots for corrosion-resistant linings. Consequently, the Court concluded that CENVAT credit for lead ingots used in protective coating/lining of chemical reaction vessels is permissible. en-us Mon, 13 Jul 2015 00:00:00 +0530 Thu, 08 Oct 2015 07:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265235 The Court allowed the appeal, determining that lead ingots used for protective coating/lining of chemical reaction vessels are eligible for CENVAT credit. The Court analyzed the definition of capital goods under the Cenvat Credit Rules, noting that lead ingots improve the effectiveness of the main article, the chemical reaction vessels. Precedents from CESTAT Delhi and CESTAT Mumbai supported the eligibility of lead ingots for corrosion-resistant linings. Consequently, the Court concluded that CENVAT credit for lead ingots used in protective coating/lining of chemical reaction vessels is permissible. Case-Laws Central Excise Mon, 13 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265235