https://www.taxtmi.com/caselaws?id=340900 Prefabricated structures used to fabricate a cold room falling under Chapter 84 qualified for Cenvat credit as capital goods components under Rule 2(a) of the CENVAT Credit Rules, 2004. The structures were used in the fabrication of capital goods, and credit could not be denied merely because they were themselves classifiable under Chapter 39. Credit was therefore admissible on the structures, and the denial of credit was unsustainable. en-us Wed, 15 Mar 2017 00:00:00 +0530 Fri, 21 Apr 2017 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340900 Prefabricated structures used to fabricate a cold room falling under Chapter 84 qualified for Cenvat credit as capital goods components under Rule 2(a) of the CENVAT Credit Rules, 2004. The structures were used in the fabrication of capital goods, and credit could not be denied merely because they were themselves classifiable under Chapter 39. Credit was therefore admissible on the structures, and the denial of credit was unsustainable. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340900