https://www.taxtmi.com/caselaws?id=438569 GP coils, GP sheets and aluminium sections used to fabricate an integral air-duct system for a humidifier machine were treated as eligible for Cenvat credit because the ducts were necessary for the machine's functioning and formed part of the capital goods as components or accessories. The same materials were also covered as inputs under the unamended Rule 2(k), since goods used in manufacturing capital goods deployed in the factory were within the provision. The later amendment excluding items used in construction or support structures was held inapplicable to the relevant period and not shown to be retrospective or merely clarificatory, so credit, interest and penalty were unsustainable. en-us Fri, 05 May 2023 00:00:00 +0530 Mon, 05 Jun 2023 08:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438569 GP coils, GP sheets and aluminium sections used to fabricate an integral air-duct system for a humidifier machine were treated as eligible for Cenvat credit because the ducts were necessary for the machine's functioning and formed part of the capital goods as components or accessories. The same materials were also covered as inputs under the unamended Rule 2(k), since goods used in manufacturing capital goods deployed in the factory were within the provision. The later amendment excluding items used in construction or support structures was held inapplicable to the relevant period and not shown to be retrospective or merely clarificatory, so credit, interest and penalty were unsustainable. Case-Laws Central Excise Fri, 05 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438569