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2018 (3) TMI 1475 - AT - Central ExciseCENVAT credit - capital goods - perlite - Held that: - Perlite powder was used in the storage tank to control the temperature as an insulating material - The CBEC vide Circular No.276/110/96-TRU dated 02.12.1996 clarified that the credit was available on components/spares and accessories of the specified capital goods irrespective of their classification. The denial of credit on the basis of classification of the goods is not justified - appeal allowed - decided in favor of appellant.
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