https://www.taxtmi.com/caselaws?id=305263 Cenvat credit was considered admissible on plates, sheets, flats, coils and steel sections used in repair, fabrication and accessory work for sugar-factory machinery. The items were treated as eligible because they were used in machinery-related applications such as lagging, carriers, elevators, juice troughs, steam line lagging, templates, alignment works, hoppers, graders and platforms, showing use in repair or fabrication of machinery and in accessories necessary for manufacture of sugar and molasses. The discussion also relied on the classification of sugar-manufacturing machinery under Chapter 84 and precedent recognising that components, spares, accessories and fabrication materials used for machinery support and erection qualify for credit. en-us Tue, 03 Nov 2015 00:00:00 +0530 Thu, 24 Nov 2022 23:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305263 Cenvat credit was considered admissible on plates, sheets, flats, coils and steel sections used in repair, fabrication and accessory work for sugar-factory machinery. The items were treated as eligible because they were used in machinery-related applications such as lagging, carriers, elevators, juice troughs, steam line lagging, templates, alignment works, hoppers, graders and platforms, showing use in repair or fabrication of machinery and in accessories necessary for manufacture of sugar and molasses. The discussion also relied on the classification of sugar-manufacturing machinery under Chapter 84 and precedent recognising that components, spares, accessories and fabrication materials used for machinery support and erection qualify for credit. Case-Laws Central Excise Tue, 03 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305263