https://www.taxtmi.com/caselaws?id=4664 Goods used in fabricating and setting up a paint shop were treated as eligible for Cenvat credit because the paint shop was regarded as a machine or plant falling under Chapter 84. On that basis, items such as panels, angles, channels, bars and plates were held to qualify as components, spares or accessories of capital goods under Rule 2(b) of the Cenvat Credit Rules, 2002. The analysis also relied on Note 5 of Section XVI, which recognises plant and related parts for this purpose. Accordingly, the impugned goods were covered by the credit scheme and denial of credit was not justified. en-us Fri, 04 Apr 2008 00:00:00 +0530 Sat, 19 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4664 Goods used in fabricating and setting up a paint shop were treated as eligible for Cenvat credit because the paint shop was regarded as a machine or plant falling under Chapter 84. On that basis, items such as panels, angles, channels, bars and plates were held to qualify as components, spares or accessories of capital goods under Rule 2(b) of the Cenvat Credit Rules, 2002. The analysis also relied on Note 5 of Section XVI, which recognises plant and related parts for this purpose. Accordingly, the impugned goods were covered by the credit scheme and denial of credit was not justified. Case-Laws Central Excise Fri, 04 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4664