https://www.taxtmi.com/caselaws?id=339668 The Tribunal held that goods falling under Chapter Heading 7610, used for making cooling rooms, did not qualify as capital goods for Cenvat Credit. Despite their necessity for temperature control, the goods did not meet the defined criteria. Previous judgments emphasizing alignment with the capital goods definition were cited. The appeal was dismissed, affirming the disallowance of credit based on the goods' usage. en-us Fri, 13 Jan 2017 00:00:00 +0530 Sat, 04 Mar 2017 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339668 The Tribunal held that goods falling under Chapter Heading 7610, used for making cooling rooms, did not qualify as capital goods for Cenvat Credit. Despite their necessity for temperature control, the goods did not meet the defined criteria. Previous judgments emphasizing alignment with the capital goods definition were cited. The appeal was dismissed, affirming the disallowance of credit based on the goods' usage. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339668