https://www.taxtmi.com/caselaws?id=774342 CENVAT credit is explained as available for capital goods and inputs used within the factory for an integrated captive power plant, even where separate books are maintained only for section 80IA income-tax compliance, because such accounting does not create a separate excise entity or amount to removal. Credit is also stated to be admissible on parts and components used by a contractor to install and commission the captive power plant, since receipt in the factory and use in manufacture are the relevant conditions, not ownership. Iron and steel items used as structural support for the chimney are likewise treated as eligible as components or accessories of capital goods. en-us Tue, 13 May 2025 00:00:00 +0530 Mon, 30 Jun 2025 11:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774342 CENVAT credit is explained as available for capital goods and inputs used within the factory for an integrated captive power plant, even where separate books are maintained only for section 80IA income-tax compliance, because such accounting does not create a separate excise entity or amount to removal. Credit is also stated to be admissible on parts and components used by a contractor to install and commission the captive power plant, since receipt in the factory and use in manufacture are the relevant conditions, not ownership. Iron and steel items used as structural support for the chimney are likewise treated as eligible as components or accessories of capital goods. Case-Laws Central Excise Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774342