https://www.taxtmi.com/caselaws?id=344398 The appeal was allowed, setting aside the order denying CENVAT credit on fire extinguishers. The court held that fire extinguishers, classified under Chapter 84 and essential for safety compliance under the Factories Act, qualify as capital goods eligible for credit. Despite not directly contributing to manufacturing, their mandated requirement for safety and specific classification justified their eligibility, emphasizing compliance with safety regulations and statutory requirements over direct involvement in the manufacturing process. en-us Fri, 12 May 2017 00:00:00 +0530 Fri, 16 Jun 2017 09:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344398 The appeal was allowed, setting aside the order denying CENVAT credit on fire extinguishers. The court held that fire extinguishers, classified under Chapter 84 and essential for safety compliance under the Factories Act, qualify as capital goods eligible for credit. Despite not directly contributing to manufacturing, their mandated requirement for safety and specific classification justified their eligibility, emphasizing compliance with safety regulations and statutory requirements over direct involvement in the manufacturing process. Case-Laws Central Excise Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344398