https://www.taxtmi.com/caselaws?id=336000 The appeal was allowed as it was established that the goods for which credit was denied qualified as spares parts of capital goods used in the manufacturing process. The appellant successfully argued that the items were integral parts of machinery and equipment within the factory. The previous allowance of credit for similar goods further supported the decision to set aside the disallowance of credit. Consequently, the appeal was allowed with any necessary consequential reliefs. en-us Fri, 07 Oct 2016 00:00:00 +0530 Tue, 14 Nov 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336000 The appeal was allowed as it was established that the goods for which credit was denied qualified as spares parts of capital goods used in the manufacturing process. The appellant successfully argued that the items were integral parts of machinery and equipment within the factory. The previous allowance of credit for similar goods further supported the decision to set aside the disallowance of credit. Consequently, the appeal was allowed with any necessary consequential reliefs. Case-Laws Central Excise Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336000