https://www.taxtmi.com/caselaws?id=3266 Cenvat credit on LCE supporting equipment was denied under Rule 57Q because the item was classified under Chapter Heading 84.24, which was excluded from the definition of capital goods. The challenge to that classification was not entertained as it had already attained finality. A further claim that the goods formed part of printing machinery was rejected because the item performed an independent surface-coating function and was not part of the printing machinery used to manufacture labels. The goods were therefore outside the ambit of Rule 57Q and credit was inadmissible. en-us Wed, 31 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3266 Cenvat credit on LCE supporting equipment was denied under Rule 57Q because the item was classified under Chapter Heading 84.24, which was excluded from the definition of capital goods. The challenge to that classification was not entertained as it had already attained finality. A further claim that the goods formed part of printing machinery was rejected because the item performed an independent surface-coating function and was not part of the printing machinery used to manufacture labels. The goods were therefore outside the ambit of Rule 57Q and credit was inadmissible. Case-Laws Central Excise Wed, 31 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3266