https://www.taxtmi.com/caselaws?id=191166 Cenvat credit was admissible on disputed goods because the items, examined through invoices and accounts, fell within the definition of capital goods under Rule 2(a) and were not merely structural materials. The appellate finding treated the goods as having a functional connection with the manufacturing apparatus and as essential to the erection, installation, and effective working of plant and machinery. On that basis, denial of credit was not justified and was set aside in substance. en-us Thu, 17 Dec 2015 00:00:00 +0530 Wed, 22 Mar 2017 23:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191166 Cenvat credit was admissible on disputed goods because the items, examined through invoices and accounts, fell within the definition of capital goods under Rule 2(a) and were not merely structural materials. The appellate finding treated the goods as having a functional connection with the manufacturing apparatus and as essential to the erection, installation, and effective working of plant and machinery. On that basis, denial of credit was not justified and was set aside in substance. Case-Laws Central Excise Thu, 17 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191166