https://www.taxtmi.com/caselaws?id=349690 Cenvat credit was admissible on inputs used to fabricate parts of pollution control equipment and allied capital goods installed in the factory. Rule 2(a) of the Cenvat Credit Rules, 2004 treated pollution control equipment and their components, spares and accessories as capital goods, while Rule 2(k) recognised inputs used in the manufacture of capital goods used in the factory. The Board circular also supported credit availability, and the exclusions did not apply on these facts. The credit was therefore upheld and the Revenue challenge failed. en-us Wed, 18 Oct 2017 00:00:00 +0530 Tue, 24 Oct 2017 10:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349690 Cenvat credit was admissible on inputs used to fabricate parts of pollution control equipment and allied capital goods installed in the factory. Rule 2(a) of the Cenvat Credit Rules, 2004 treated pollution control equipment and their components, spares and accessories as capital goods, while Rule 2(k) recognised inputs used in the manufacture of capital goods used in the factory. The Board circular also supported credit availability, and the exclusions did not apply on these facts. The credit was therefore upheld and the Revenue challenge failed. Case-Laws Central Excise Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349690