https://www.taxtmi.com/caselaws?id=462640 CENVAT credit was admissible on components, spares and accessories received in the factory under duty-paid invoices and used to assemble a captive power plant for generating electricity consumed in manufacture of the dutiable final product. For capital goods, receipt in the factory and use in the manufacturing process were the material requirements; the fact that a contractor carried out erection, or that the appellant did not own the installed plant, did not defeat entitlement. The goods were treated as components, spares and accessories of capital goods within the relevant tariff chapters and the credit scheme, so denial of credit was unsustainable. en-us Thu, 08 Feb 2024 00:00:00 +0530 Sat, 05 Jul 2025 19:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462640 CENVAT credit was admissible on components, spares and accessories received in the factory under duty-paid invoices and used to assemble a captive power plant for generating electricity consumed in manufacture of the dutiable final product. For capital goods, receipt in the factory and use in the manufacturing process were the material requirements; the fact that a contractor carried out erection, or that the appellant did not own the installed plant, did not defeat entitlement. The goods were treated as components, spares and accessories of capital goods within the relevant tariff chapters and the credit scheme, so denial of credit was unsustainable. Case-Laws Central Excise Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462640