https://www.taxtmi.com/caselaws?id=366988 Goods integral to the kraft paper manufacturing chain, including a renewable energy device, boilers, boiler components and materials for erection, were treated as capital goods because Section 2(11) of the Tamil Nadu Value Added Tax Act covers plant, machinery, equipment and their components, accessories and spare parts used in manufacture or processing. On that basis, input tax credit under Section 19(3) was held available. The availability of an appellate remedy did not bar writ jurisdiction where a Commissioner's clarification on the same issue would make an appeal to the same authority an empty formality, so the writ petitions were maintainable and the rejection of credit was set aside. en-us Wed, 01 Aug 2018 00:00:00 +0530 Wed, 01 May 2019 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366988 Goods integral to the kraft paper manufacturing chain, including a renewable energy device, boilers, boiler components and materials for erection, were treated as capital goods because Section 2(11) of the Tamil Nadu Value Added Tax Act covers plant, machinery, equipment and their components, accessories and spare parts used in manufacture or processing. On that basis, input tax credit under Section 19(3) was held available. The availability of an appellate remedy did not bar writ jurisdiction where a Commissioner's clarification on the same issue would make an appeal to the same authority an empty formality, so the writ petitions were maintainable and the rejection of credit was set aside. Case-Laws VAT and Sales Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366988