https://www.taxtmi.com/caselaws?id=3831 Asbestos gasket sheets used to connect equipment through which gas and steam pass were treated as eligible for Cenvat credit under the definitions of input and capital goods in the Cenvat Credit Rules, 2001. The material was used in the plant as an essential adjunct to the main manufacturing setup, and the settled principle applied was that accessories and supplementary items necessary for the functioning or maintenance of manufacturing plant may qualify for credit even if they are not directly involved in the primary manufacturing process. On that basis, the credit claim was accepted and the revenue challenge failed. en-us Tue, 02 Jan 2007 00:00:00 +0530 Sun, 04 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3831 Asbestos gasket sheets used to connect equipment through which gas and steam pass were treated as eligible for Cenvat credit under the definitions of input and capital goods in the Cenvat Credit Rules, 2001. The material was used in the plant as an essential adjunct to the main manufacturing setup, and the settled principle applied was that accessories and supplementary items necessary for the functioning or maintenance of manufacturing plant may qualify for credit even if they are not directly involved in the primary manufacturing process. On that basis, the credit claim was accepted and the revenue challenge failed. Case-Laws Central Excise Tue, 02 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3831