https://www.taxtmi.com/caselaws?id=183852 Cenvat credit was admissible on S.S. Dozer and M.S. Settler because storage tanks fall within clause (vii) of the definition of capital goods under Rule 2(a)(A) of the Cenvat Credit Rules, 2004, and the invoice evidence supported their classification. Credit on Copper Bus Bar was also allowable because it was used as a component, spare or accessory of electrical goods falling under Chapter 85 and thus qualified under clause (iii) of Rule 2(a)(A). The denial of credit was therefore unsustainable, and the impugned order was set aside. en-us Tue, 30 Jun 2015 00:00:00 +0530 Tue, 15 Nov 2016 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183852 Cenvat credit was admissible on S.S. Dozer and M.S. Settler because storage tanks fall within clause (vii) of the definition of capital goods under Rule 2(a)(A) of the Cenvat Credit Rules, 2004, and the invoice evidence supported their classification. Credit on Copper Bus Bar was also allowable because it was used as a component, spare or accessory of electrical goods falling under Chapter 85 and thus qualified under clause (iii) of Rule 2(a)(A). The denial of credit was therefore unsustainable, and the impugned order was set aside. Case-Laws Central Excise Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183852