https://www.taxtmi.com/caselaws?id=785702 Admissibility of Cenvat credit on capital goods parts, components, spares and accessories was considered under the definition of capital goods and, where such items function as parts of capital goods, they may be treated as capital goods or, alternatively, as inputs if not covered by specified chapter classification; consequence: credit is admissible. Payment of education cesses recorded in invoice entries qualifies for credit where actually paid; consequence: cesses credit allowed. Invocation of extended limitation required specific factual findings of fraud or suppression; absent such evidence, the demand is time-barred and related penalties and interest are set aside. en-us Mon, 22 Dec 2025 00:00:00 +0530 Fri, 30 Jan 2026 09:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785702 Admissibility of Cenvat credit on capital goods parts, components, spares and accessories was considered under the definition of capital goods and, where such items function as parts of capital goods, they may be treated as capital goods or, alternatively, as inputs if not covered by specified chapter classification; consequence: credit is admissible. Payment of education cesses recorded in invoice entries qualifies for credit where actually paid; consequence: cesses credit allowed. Invocation of extended limitation required specific factual findings of fraud or suppression; absent such evidence, the demand is time-barred and related penalties and interest are set aside. Case-Laws Central Excise Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785702