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2017 (6) TMI 43 - CESTAT ALLAHABADCENVAT credit - whether they are entitled to CENVAT Credit on front end loader, vacuum pump and spares of crane under Rule 57 Q (1) read with explanation of the CER, 1944? - Held that: - from the definition in Rule 57 Q read with explanation it is evident that all items falling under Chapter 84 are eligible save and except internal combustion engines of a kind used in motor vehicles, compressors of a kind used in refrigerator and air conditioning appliances and machinery, expansion valves and solenoid valves of a kind used for refrigerating, air conditioning appliances and machinery - the items in dispute do not fall under any of the exceptions and as such the appellant is entitled to Cenvat Credit on the same - appeal allowed - decided in favor of assessee.
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