https://www.taxtmi.com/caselaws?id=34440 A sulphuric acid catalyst used only to facilitate and accelerate the manufacturing process was held to be an input, not capital goods, for Cenvat credit purposes. The Tribunal relied on prior decisions and the absence of contrary authority, and the High Court found no legal infirmity in that approach. As the catalyst did not qualify as capital goods, the assessee's Cenvat credit claim on that basis failed and the appellate order was upheld. en-us Mon, 08 Jan 2007 00:00:00 +0530 Sun, 30 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34440 A sulphuric acid catalyst used only to facilitate and accelerate the manufacturing process was held to be an input, not capital goods, for Cenvat credit purposes. The Tribunal relied on prior decisions and the absence of contrary authority, and the High Court found no legal infirmity in that approach. As the catalyst did not qualify as capital goods, the assessee's Cenvat credit claim on that basis failed and the appellate order was upheld. Case-Laws Central Excise Mon, 08 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34440