https://www.taxtmi.com/caselaws?id=440154 CENVAT credit was admissible on parts, components, spares and accessories of a Tail Gas Treatment Plant received in the factory under duty-paid invoices and used in the manufacture of dutiable final products. Assembly of the plant by a contractor, or its later commissioning as a unit, did not defeat credit where the statutory requirements of receipt in the factory and use in manufacture were met. The Tribunal also relied on binding precedent recognising credit on components of plant installed within the manufacturer's factory, even if the assembled plant was not itself the final product. en-us Mon, 10 Jul 2023 00:00:00 +0530 Wed, 12 Jul 2023 08:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440154 CENVAT credit was admissible on parts, components, spares and accessories of a Tail Gas Treatment Plant received in the factory under duty-paid invoices and used in the manufacture of dutiable final products. Assembly of the plant by a contractor, or its later commissioning as a unit, did not defeat credit where the statutory requirements of receipt in the factory and use in manufacture were met. The Tribunal also relied on binding precedent recognising credit on components of plant installed within the manufacturer's factory, even if the assembled plant was not itself the final product. Case-Laws Central Excise Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440154