https://www.taxtmi.com/caselaws?id=270267 Goods specially designed and fabricated for use with specific plant and machinery may qualify as accessories within the capital goods definition for Cenvat credit if they are essential to the functioning of that machinery and are used in the factory. On an item-wise examination, steel structures, base frames, crane girders, crane columns, chimney and flue duct were treated as integral accessories: the crane components were necessary for the EOT crane, the base frames ensured rigid and vibration-free mounting, and the chimney and flue duct enabled gas emission and transfer. The Revenue's challenge was rejected because the findings on essential use and factory deployment were not displaced, and the cited precedent was distinguished on facts. en-us Mon, 10 Aug 2015 00:00:00 +0530 Mon, 22 Feb 2016 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270267 Goods specially designed and fabricated for use with specific plant and machinery may qualify as accessories within the capital goods definition for Cenvat credit if they are essential to the functioning of that machinery and are used in the factory. On an item-wise examination, steel structures, base frames, crane girders, crane columns, chimney and flue duct were treated as integral accessories: the crane components were necessary for the EOT crane, the base frames ensured rigid and vibration-free mounting, and the chimney and flue duct enabled gas emission and transfer. The Revenue's challenge was rejected because the findings on essential use and factory deployment were not displaced, and the cited precedent was distinguished on facts. Case-Laws Central Excise Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270267