https://www.taxtmi.com/caselaws?id=4553 HREC sheets, G.P. sheets and plates used in fabrication, repair and maintenance of machinery in a sugar manufacturing plant were treated as eligible capital goods because they had a specific functional role in hoppers, troughs, columns, crystallizers, sulphur burner, turbine and other plant machinery. They were regarded as components, spares or accessories falling under Chapter 84, and the conclusion was supported by earlier Tribunal rulings and the principle that MS/SS plates essential to plant and machinery form an integral part of the manufacturing process. Cenvat credit on the goods was therefore admissible under Rule 2(b)(iii) of the Cenvat Credit Rules, 2002. en-us Mon, 28 Jan 2008 00:00:00 +0530 Sat, 12 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4553 HREC sheets, G.P. sheets and plates used in fabrication, repair and maintenance of machinery in a sugar manufacturing plant were treated as eligible capital goods because they had a specific functional role in hoppers, troughs, columns, crystallizers, sulphur burner, turbine and other plant machinery. They were regarded as components, spares or accessories falling under Chapter 84, and the conclusion was supported by earlier Tribunal rulings and the principle that MS/SS plates essential to plant and machinery form an integral part of the manufacturing process. Cenvat credit on the goods was therefore admissible under Rule 2(b)(iii) of the Cenvat Credit Rules, 2002. Case-Laws Central Excise Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4553