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2018 (2) TMI 361 - AT - Central ExciseCENVAT credit - air conditioners, which is installed in the Control Panel room of the factory - items being PVC Pipe, PVC End Cap, PVC Elbow/Tap, Black Steel Tubes, M. S. Tubes, Galvanized Steel Tubes, M. S. Tubes Welded, M. S. Beam, etc. - Held that: - tubes and pipes and fittings thereof which are the items under dispute are specifically mentioned in the list of capital goods in Rule 2(a)(A)(vi) of CCR 2004 - admittedly the goods have been used in the factory of production - Credit allowed - appeal allowed - decided in favor of appellant.
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