https://www.taxtmi.com/caselaws?id=332473 Cenvat credit was admissible on EOT crane-related items because components mechanically and functionally essential to the crane's operation, including items integral to the functioning of the overhead crane, could be treated as accessories or capital goods under the HSN explanatory notes. The same functional test applied to gratings used for operating the furnace, as they were necessary platforms for working the machinery used in manufacture, so credit on those items was allowed. Credit denied on steel and bent items remained inadmissible, as that part was not contested and stayed outside the relief. en-us Fri, 09 Sep 2016 00:00:00 +0530 Thu, 15 Dec 2016 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332473 Cenvat credit was admissible on EOT crane-related items because components mechanically and functionally essential to the crane's operation, including items integral to the functioning of the overhead crane, could be treated as accessories or capital goods under the HSN explanatory notes. The same functional test applied to gratings used for operating the furnace, as they were necessary platforms for working the machinery used in manufacture, so credit on those items was allowed. Credit denied on steel and bent items remained inadmissible, as that part was not contested and stayed outside the relief. Case-Laws Central Excise Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332473