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2015 (10) TMI 2480 - CESTAT NEW DELHI

2015 (10) TMI 2480 - CESTAT NEW DELHI - 2016 (332) E.L.T. 759 (Tri. - Del.) - Entitlement to avail Cenvat Credit on cable tray - treatment to accessory to the capital goods - cable tray procured by the appellant for holding the cable in their factory for manufacturing of cement - Held that:- The cable tray is an accessory which holds the cable and in case of a fault through the cable tray the damage portion of the cable can be found out and same can be repaired. Without this cable tray smooth fu .....

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