https://www.taxtmi.com/caselaws?id=769680 CESTAT Hyderabad dismissed the appeal regarding CENVAT credit on materials including M.S. Plates, M.S. Channels, HR Coils, and other metal items classified under Chapters 72/73. The tribunal held these goods do not qualify as capital goods under Rule 2(a)(A) of CENVAT Credit Rules 2004, which only covers goods under Chapters 82, 84, 85, and 90. The materials were neither components nor accessories of capital goods, and appellant failed to show fabrication of capital goods in statutory returns, making them ineligible for credit. en-us Fri, 25 Apr 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769680 CESTAT Hyderabad dismissed the appeal regarding CENVAT credit on materials including M.S. Plates, M.S. Channels, HR Coils, and other metal items classified under Chapters 72/73. The tribunal held these goods do not qualify as capital goods under Rule 2(a)(A) of CENVAT Credit Rules 2004, which only covers goods under Chapters 82, 84, 85, and 90. The materials were neither components nor accessories of capital goods, and appellant failed to show fabrication of capital goods in statutory returns, making them ineligible for credit. Case-Laws Central Excise Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769680