https://www.taxtmi.com/forum/issue?id=109348 The dispute concerns whether cables under chapter 85 (heading 8544) qualify as Capital Goods for procurement under SHIS/Notification No.33/2012-CE. The forum majority contends that cables integral to a factory power installation (33 KVA station) fall within Rule 2(a) CCR, 2004 and the inclusive Explanation to the notification and are thus eligible, subject to SHIS conditions. A cited CESTAT decision denies SHIS for accessories not tied to the FTP specified sector, underscoring the need to establish sectoral nexus, actual user condition and the scheme's object; written departmental denial, appeals and litigation are suggested remedies. en-us Thu, 29 Oct 2015 17:20:29 +0530 Thu, 23 Jan 2025 15:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109348 The dispute concerns whether cables under chapter 85 (heading 8544) qualify as Capital Goods for procurement under SHIS/Notification No.33/2012-CE. The forum majority contends that cables integral to a factory power installation (33 KVA station) fall within Rule 2(a) CCR, 2004 and the inclusive Explanation to the notification and are thus eligible, subject to SHIS conditions. A cited CESTAT decision denies SHIS for accessories not tied to the FTP specified sector, underscoring the need to establish sectoral nexus, actual user condition and the scheme's object; written departmental denial, appeals and litigation are suggested remedies. Discussion-Forum Central Excise Thu, 29 Oct 2015 17:20:29 +0530 https://www.taxtmi.com/forum/issue?id=109348