https://www.taxtmi.com/caselaws?id=200478 Cenvat credit was admissible on goods used to install a refrigeration and air-conditioning system in the factory because the items fell within the relevant definition of capital goods and the aluminium sheets were treated as part of those goods. The plant was installed for manufacture of dutiable final products, and inputs used in the manufacture of capital goods used in the factory qualified for credit under the statutory scheme. The Revenue failed to show any error in the order under challenge, so the assessee's entitlement to credit was upheld and the Revenue's appeal was dismissed. en-us Tue, 25 Apr 2017 00:00:00 +0530 Fri, 30 Mar 2018 10:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200478 Cenvat credit was admissible on goods used to install a refrigeration and air-conditioning system in the factory because the items fell within the relevant definition of capital goods and the aluminium sheets were treated as part of those goods. The plant was installed for manufacture of dutiable final products, and inputs used in the manufacture of capital goods used in the factory qualified for credit under the statutory scheme. The Revenue failed to show any error in the order under challenge, so the assessee's entitlement to credit was upheld and the Revenue's appeal was dismissed. Case-Laws Central Excise Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200478