https://www.taxtmi.com/caselaws?id=343772 Cenvat credit was admissible on front end loader, vacuum pump and crane spares because the items fell under Chapter 84 and were used in the manufacturing process. Rule 57Q(1) of the Central Excise Rules, 1944, read with its Explanation, treated such goods as capital goods unless they were covered by express exclusions, and these disputed items did not fall within any excluded category. Credit could therefore not be denied on the stated facts. The order disallowing credit was set aside and consequential relief followed. en-us Fri, 05 May 2017 00:00:00 +0530 Thu, 08 Jun 2017 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343772 Cenvat credit was admissible on front end loader, vacuum pump and crane spares because the items fell under Chapter 84 and were used in the manufacturing process. Rule 57Q(1) of the Central Excise Rules, 1944, read with its Explanation, treated such goods as capital goods unless they were covered by express exclusions, and these disputed items did not fall within any excluded category. Credit could therefore not be denied on the stated facts. The order disallowing credit was set aside and consequential relief followed. Case-Laws Central Excise Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343772