https://www.taxtmi.com/caselaws?id=423318 CESTAT allowed the appeal and set aside the impugned order, holding that lighting, equipment and fixtures under Chapter 85 qualify as capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004 and are eligible for Cenvat credit. Items under Chapter 94, even if not accessories, fall within the post-01.04.2011 definition of inputs because they were used in the manufacturer's factory and thus are admissible. The appellant is entitled to Cenvat credit on goods under both Chapters 85 and 94. en-us Tue, 26 Apr 2022 00:00:00 +0530 Mon, 17 Nov 2025 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423318 CESTAT allowed the appeal and set aside the impugned order, holding that lighting, equipment and fixtures under Chapter 85 qualify as capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004 and are eligible for Cenvat credit. Items under Chapter 94, even if not accessories, fall within the post-01.04.2011 definition of inputs because they were used in the manufacturer's factory and thus are admissible. The appellant is entitled to Cenvat credit on goods under both Chapters 85 and 94. Case-Laws Central Excise Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423318