https://www.taxtmi.com/caselaws?id=373331 Cenvat credit on supporting structures and staging used for erection and installation of machinery was held admissible because the items were purchased for specific use with equipment falling under Chapter 84 and were undisputedly used in installation work. The Tribunal applied the settled principle that structural items required for smooth erection and effective functioning of machinery qualify as accessories of capital goods under Rule 2(a)(A) and Rule 2(k) of the Cenvat Credit Rules, 2004. On that basis, the demand, interest and penalty were found unsustainable, and the recipient-side classification could not be disputed in the manner adopted below. en-us Fri, 21 Dec 2018 00:00:00 +0530 Fri, 11 Jan 2019 06:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373331 Cenvat credit on supporting structures and staging used for erection and installation of machinery was held admissible because the items were purchased for specific use with equipment falling under Chapter 84 and were undisputedly used in installation work. The Tribunal applied the settled principle that structural items required for smooth erection and effective functioning of machinery qualify as accessories of capital goods under Rule 2(a)(A) and Rule 2(k) of the Cenvat Credit Rules, 2004. On that basis, the demand, interest and penalty were found unsustainable, and the recipient-side classification could not be disputed in the manner adopted below. Case-Laws Central Excise Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373331