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2009 (10) TMI 714 - AT - Central ExciseCENVAT credit - capital goods - Ziricon Oxygen Probe - Polymer Conductivity Analiser/Censor - Cable Tray - denial on the ground that the same are not specified goods - Held that: - Board’s Circular dated 2-12-1996 clarifies that the components, accessories of the specified goods irrespective of classification are entitled for credit - the goods in question are used as the components of the plant, therefore, in view of the Board’s Circular relied upon by the appellants irrespective of classification, the benefit is available - credit allowed - appeal allowed - decided in favor of appellant.
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