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2016 (8) TMI 440 - AT - Central ExciseCenvat credit - admissibility - goods not specified under the definition of capital goods under Rule 2(a) of Cenvat Credit Rules 2004 and also these goods were used in the machine which have immoveable in nature - Held that:- the ratio of judgments are directly applicable in the facts of the present case. Though the items are falling under Chapter 72 or 39 but all the items were used in the machines, therefore the same are parts of the machine. In the definition of capital goods under Rule 2(a) of Clause A (iii) the components, spare and accessories of the goods specified at item (i) & (ii) of Rule 2(a)(A) are also covered under the definition of capital goods. All the items were used as part in the machines which are covered under Rule 2(a) (A) (i). Therefore as per the clear language of the definition the appellant are entitled for the credit irrespective the Chapter Heading of the components, spares etc. does not fall under Rule 2(a)(A) (i). Therefore, the appellant has correctly availed the Cenvat Credit on the goods such as MS Round, PM Plate, MS Joist, Industrial Laminates, Plumbing Pipe etc. - Decided in favour of appellant
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