https://www.taxtmi.com/caselaws?id=392807 The Tribunal allowed the appeal, holding that steel items used for repairing the foundation frame of the Return Bagasse Carrier qualified as 'Capital Goods' under Rule 2(a) and were eligible for Cenvat Credit. The Tribunal emphasized the importance of proper installation for machinery functionality and concluded that the appellants were entitled to the credit on the disputed items. The issue of extended limitation period was not addressed due to the favorable decision for the appellants. en-us Thu, 27 Feb 2020 00:00:00 +0530 Sat, 29 Feb 2020 06:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392807 The Tribunal allowed the appeal, holding that steel items used for repairing the foundation frame of the Return Bagasse Carrier qualified as 'Capital Goods' under Rule 2(a) and were eligible for Cenvat Credit. The Tribunal emphasized the importance of proper installation for machinery functionality and concluded that the appellants were entitled to the credit on the disputed items. The issue of extended limitation period was not addressed due to the favorable decision for the appellants. Case-Laws Central Excise Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392807