https://www.taxtmi.com/caselaws?id=342718 Rails used in a plant for movement of scale cars, skip cars, overhead cranes and PCM strand during manufacture were held to be functionally integral to the production setup and not mere replacement parts. The Tribunal treated them as goods connected with the manufacturing process and within the relevant CENVAT Credit Rules, 2005 definitions of inputs or capital goods. It further held that credit could not be denied only because the claim was made under one classification or alternatively under another, where the goods satisfied the statutory description. CENVAT credit on the rails was therefore admissible and the denial of credit was unsustainable. en-us Fri, 28 Apr 2017 00:00:00 +0530 Mon, 25 Sep 2017 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342718 Rails used in a plant for movement of scale cars, skip cars, overhead cranes and PCM strand during manufacture were held to be functionally integral to the production setup and not mere replacement parts. The Tribunal treated them as goods connected with the manufacturing process and within the relevant CENVAT Credit Rules, 2005 definitions of inputs or capital goods. It further held that credit could not be denied only because the claim was made under one classification or alternatively under another, where the goods satisfied the statutory description. CENVAT credit on the rails was therefore admissible and the denial of credit was unsustainable. Case-Laws Central Excise Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342718