High Court Rules GP Coils, Sheets, and Aluminum Sections as Capital Goods; Appellant Entitled to CENVAT Credit.

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....CENVAT Credit - capital goods or not - GP coils, GP sheets, aluminum sections used in making air ducts for humidification machinery - The Tribunal was not justified in rejecting the claim of the appellant for availing cenvat credit in respect of aforementioned GP sheets and coils etc. by treating them as capital goods - HC....