https://www.taxtmi.com/caselaws?id=4667 MS plates, MS angles, MS channels and HR non-alloy steel plates used to fabricate structural support for machinery classifiable under Chapter 84 were held eligible for Cenvat credit, because they fell within the scope of capital goods components and goods used in the manufacture of capital goods further used in the factory under the Cenvat Credit Rules, 2002. False flooring components used as a safety support for cables were also treated as accessories to those cables and therefore qualified as capital goods. The denial of credit on both sets of items was held unsustainable, and the assessee was entitled to the claimed credit. en-us Wed, 13 Feb 2008 00:00:00 +0530 Sat, 19 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4667 MS plates, MS angles, MS channels and HR non-alloy steel plates used to fabricate structural support for machinery classifiable under Chapter 84 were held eligible for Cenvat credit, because they fell within the scope of capital goods components and goods used in the manufacture of capital goods further used in the factory under the Cenvat Credit Rules, 2002. False flooring components used as a safety support for cables were also treated as accessories to those cables and therefore qualified as capital goods. The denial of credit on both sets of items was held unsustainable, and the assessee was entitled to the claimed credit. Case-Laws Central Excise Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4667