https://www.taxtmi.com/caselaws?id=30295 Capital goods credit was admissible on cables, control panels and switches because they were treated as part of the plant and necessary for manufacturing operations, so the Revenue's challenge failed. Credit was also admissible on heat transfer salt and iron and steel items used to fabricate plant parts and provide structural support for equipment and reaction vessels, and the penalty was deleted because the entitlement was established. Credit on cement used for foundation work was not admissible because it did not qualify as capital goods. en-us Thu, 28 Feb 2008 00:00:00 +0530 Thu, 21 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30295 Capital goods credit was admissible on cables, control panels and switches because they were treated as part of the plant and necessary for manufacturing operations, so the Revenue's challenge failed. Credit was also admissible on heat transfer salt and iron and steel items used to fabricate plant parts and provide structural support for equipment and reaction vessels, and the penalty was deleted because the entitlement was established. Credit on cement used for foundation work was not admissible because it did not qualify as capital goods. Case-Laws Central Excise Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30295