https://www.taxtmi.com/caselaws?id=337512 Input tax credit was treated as admissible on ingot mould car bogie assembly used within the factory to move molten metal, semi-finished goods, finished goods and other materials between divisions, because the item was considered integral to the manufacturing process. The reasoning relied on a Board circular stating that components, spares and accessories used with specified capital goods qualify for credit regardless of classification, and on prior reasoning that railway tracks used inside a plant for handling raw and processed material support credit eligibility. Authorities cited by the Revenue were held inapplicable on the facts, and the credit denial was set aside. en-us Thu, 29 Dec 2016 00:00:00 +0530 Thu, 28 Sep 2017 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337512 Input tax credit was treated as admissible on ingot mould car bogie assembly used within the factory to move molten metal, semi-finished goods, finished goods and other materials between divisions, because the item was considered integral to the manufacturing process. The reasoning relied on a Board circular stating that components, spares and accessories used with specified capital goods qualify for credit regardless of classification, and on prior reasoning that railway tracks used inside a plant for handling raw and processed material support credit eligibility. Authorities cited by the Revenue were held inapplicable on the facts, and the credit denial was set aside. Case-Laws Central Excise Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337512